上市公司应收账款质量问题研究_会计审计

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上市公司应收账款质量问题研究(15000字)
摘 要：应收账款是指公司销售产品或提供劳务，应向购买方或接受劳务方收取的款项。应收账款质量是指企业应收款项能转化为货币资产的能力。应收账款质量与企业的收益质量、企业业绩、企业成长性等都有很大的相关性。应收账款质量是影响企业业绩和主营业务盈利质量的重要因素。因此本文以湖南所有符合条件的上市公司为研究对象,利用应收账款质量的有关评价指标, 分析了湖南上市公司2008年至2010年三年间应收账款质量的变化趋势和现状，并且分析产生这些现状的原因，并提出改善湖南上市公司应收账款质量的对策。
关键词：湖南上市公司；应收账款质量；应收账款；

Study On The Quality Of Accounts Receivable In Listed Companies
Abstract：Accounts receivable is a company selling products or services, or the receipt of services should be purchased and collected money. Quality is an enterprise accounts receivable accounts receivable can be converted into the ability of monetary assets. The quality of accounts receivable and the quality of corporate earnings, business performance, business growth and others have great relevance. Affect the quality of accounts receivable is the main business profit performance and the quality an important factor. This article Hunan all eligible listed companies for the study, use of accounts receivable related to the quality of evaluation, analysis of Listed Companies in 2008-2010 three-year trends in the quality of accounts receivable and the status quo, and Analysis of the status quo because they have to make to strengthening of listed companies in the quality of accounts receivable.

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Key words：Listed companies in hunan; The quality of accounts receivable; Accounts receivable