摘 要： 随着经济的发展，特别是伴着“互联网”的不断发展，现在特别重要的就是怎样确保企业能够保持良好的经营。企业间总的应收账款和逐日都在增加的坏账影响着企业的资金周转。各个企业之间彼此拖欠对方的货款，使得超过商定期限的应收账款逐日都在增加。各企业开始更加重视管理应收账款，采取各种措施使应收账款的风险降到最低。
在这种前提下，本文对熊猫电子集团的应收账款情况进行了简单概述，用熊猫电子集团近四年的财务报表数据通过盈利能力以及偿债能力对熊猫电子集团的应收账款管理存在的问题及产生原因进行量化分析，并相应的提出了解决措施。同时在“互联网+”的前提下设立关于“互联网+”的应收账款管理平台，从而能够更加科学的管理应收款项，来改变应收款项监管的现状。
关键词：熊猫电子集团；互联网+；应收账款管理
ABSTRACT： Because of the economy’s development , particularly in the wake of the continuous development of Internet, Now it’s important to ensure ensure that enterprises can maintain a good business. The total amount of accounts receivable in the industry and the increase in bad debts are affecting the capital turnover Each enterprise is in arrears with each other payment, so that more than the agreed period of accounts receivable are increasing every day.Companies began to pay more attention to the management of accounts receivable, to take miscellaneous steps to decrease the risk of accounts receivable
In this context, this paper intends to study the management of accounts receivable of Panda Electronics group. The Panda Electronics Group accounts receivable status were introduced by the Panda Electronics Group nearly four years of financial data through the profitability and solvency of Panda Electronics Group's accounts receivable management problems and the causes are analyzed, and steps are propose At the same time combined with the "Internet plus" background put forward based on the "Internet plus" accounts receivable management platform and other measures to accounts receivable management more scientific and reasonable, for the sake of change the current account receivable to.
Key Words: Panda Electronics Group Internet plus Receivables Management
目 录
摘 要 Ⅰ
ABSTRACT Ⅱ
第一章 应收账款管理概述 1
1.1 应收账款管理的含义 1
1.2 应收账款管理的目标与流程 1
1.3 应收账款管理的评价方法及相关评价指标 1
第二章 “互联网+”下应收账款的新思路 3
2.1传统应收账款管理的特点与瓶颈 3
2.2“互联网+”下应收账款管理的变化 3
2.3“互联网+”下应收账款管理的建议与思考 4
第三章 熊猫电子集团应收账款管理现状 5
3.1 熊猫集团概况 5
3.2 熊猫集团应收账款管理现状分析 5
第四章 熊猫电子集团应收账款管存在问题的原因分析 8 互联网+下熊猫电子集团应收账款管理分析:http://www.chuibin.com/kuaiji/lunwen_206150.html