摘 要
随着经济全球化和市场竞争加剧，企业资金链管理的重要性日益凸显，而应收账款作为企业流动资产的重要组成部分，在资金链运作中扮演着关键角色。本研究旨在探讨应收账款管理对企业资金链稳定性及效率的影响，并提出优化策略以提升企业财务健康水平。研究采用定量与定性相结合的方法，通过构建回归模型分析财务数据，同时结合案例研究深入剖析企业实践中的问题与应对措施。结果表明，科学的应收账款管理能够显著降低企业资金链断裂风险，提高资金周转率，增强企业的市场竞争力。此外，研究发现信息化手段的应用对改善应收账款管理效果具有重要作用，尤其是在信用评估、账龄分析及催收流程优化方面。本研究的创新点在于将资金链视角引入应收账款管理分析框架，提出了基于动态监控与预警机制的管理模型，为企业提供了更具操作性的解决方案。研究的主要贡献在于明确了应收账款管理在企业整体资金链中的战略地位，为相关理论研究和企业管理实践提供了新的思路与参考依据。
关键词：应收账款管理；资金链稳定性；信息化手段；动态监控；信用评估
ABSTRACT
With the deepening of economic globalization and intensifying market competition, the importance of corporate capital chain management has become increasingly prominent. As a critical component of a company's current assets, accounts receivable play a pivotal role in the operation of the capital chain. This study aims to investigate the impact of accounts receivable management on the stability and efficiency of corporate capital chains and proposes optimization strategies to enhance financial health. A mixed-methods approach is adopted, combining quantitative analysis through regression modeling of financial data with qualitative insights from case studies to explore practical issues and coping mechanisms in corporate practices. The findings indicate that scientific accounts receivable management can significantly reduce the risk of capital chain disruption, improve capital turnover rates, and enhance market competitiveness. Additionally, the study reveals that the application of information technology plays a crucial role in improving the effectiveness of accounts receivable management, particularly in credit assessment, aging analysis, and collection process optimization. The innovation of this research lies in integrating the capital chain perspective into the analytical fr amework for accounts receivable management, proposing a management model based on dynamic monitoring and early warning mechanisms, thereby providing more operational solutions for enterprises. The primary contribution of this study is clarifying the strategic significance of accounts receivable management within the overall corporate capital chain, offering new insights and references for both theoretical research and managerial practice.
KEY WORDS： Accounts Receivable Management;Capital Chain Stability;Information Technology Means;Dynamic Monitoring;Credit Evaluation
目 录
摘 要 IABSTRACT II
1 绪论 1
1.1 应收账款管理研究背景与意义 1
1.2 国内外研究现状分析 1
1.3 研究方法与技术路线 2
2 应收账款管理对企业资金链的影响机制 3
2.1 资金链运行的基本原理 3
2.2 应收账款在资金链中的地位与作用 3
2.3 应收账款管理对资金流动性的直接影响 4
3 应收账款管理的优化策略及其实践效果 5
3.1 企业应收账款管理的主要模式 5
3.2 优化应收账款管理的关键措施 5
3.3 实证案例 6
4 应收账款管理的风险控制与资金链稳定性保障 6
4.1 应收账款管理中的主要风险因素 6
4.2 风险控制机制的设计与实施 7
4.3 提升资金链稳定性的综合对策 8
结论 9
致 谢 10
参考文献 11
