文献搜索-应收账款管理

应收账款管理研究姓名：王晓兰学号：23130524班级：会计130老师：李丽完成日期:2013.6.13一、课题简介:应收账款是企业因赊销产品或劳务而形成的应向购货或接受劳务单位收取的款项。

市场经济的逐步建立和完善以及市场竞争的日益加剧，迫使大部分企业不得不为对方提供商业信用，以赊销的形式销售产品，从而产生大量应收账款。

应收账款是企业流动资产的重要组成部分，数额过大会导致企业缺少足够的流动资金，减慢企业的资金周转速度，降低资金使用效率，直接影响企业的资金流动和收益的实现，影响企业继续参与市场竞争的能力。

二、选择的数据库1、维普数据库维普全文数据库是由中科院重庆信息研究所研制的数据库，是信息服务现代化中的姣姣者和优秀的中文数据库。

维普数据库的前身是《中文科技期刊目录索引》，收录了自 1989年以来的 2万多种期刊全文，涵盖了所有的学科。

收录的期刊种类与其它期刊数据库相比，有其明显的特色。

是面向科技大众而开发、发展的一个特大型期刊数据库。

具有其鲜明的特点，检索全面、效率高。

2、万方数据库根据老师的方法，可以在上海研发平台上使用，不像其他图书馆3、ISI Web of Knowledge要连接校园网才能检索，所以比较喜欢使用。

并且万方数据库具有比较全面的统计功能，像知识脉络分析之类的，而且检索出的信息很详细，按照学科，类型，年份等分类，结构很清晰。

3、ISI Web of Knowledge在 ISI web of Knowledge平台上，拥有很丰富的资源，查起来比较方便。

可以跨库检索 ISI proceedings、Derwent、Innovations Index、BIOSIS Previews、CAB Abstracts、INSPEC以及外部信息资源。

通过检索这 3个数据库我已经基本能够得到想要的文献，我也用Engineering Village(EI)，有些没有采用，这里就不说明了。

三、检索策略与检索结果1、维普数据库检索条件:账款管理研究检索结果的数量 10篇综述中引用的文献（题录及摘要）1.1题名：浅谈企业应收账款的管理作者：张海霞出处：《中国乡镇企业会计》 2010年第1期 82-83页,共2页摘要：一、应收账款的现状及形成原因（一）我国企业应收账款管理的现状在现代社会激烈的竞争机制下，企业为了扩大市场占有率，往往运用商业信用促销。

但是，由于风险防范意识不强，只为扩大销售，在事先未对付款人资信情况进行调查的情况下，盲目地采用赊销策略去抢占市场，只看到账面上的高利润，忽视了大量被客户拖欠占有的流动资金不能及时收回的问题，造成应收账款居高不下。

1.2题名:企业风险管理之应收账款管理作者：王莉出处：《现代商业》 2016年第0卷第9期 161-163页,共3页摘要：风险具有客观性,伴随着企业的产生而产生,伴随着企业的发展而发展,在企业经营中,识别风险,明确风险的性质,采取规避风险措施,对抑制风险、减少损失、利用机遇、提升企业价值及核心竞争力有重要意义。

应收账款管理是企业风险管理的一个环节,管理好坏直接影响到企业营运资金的周转和经济效益。

本文分析企业应收账款管理存在的问题,提出建立应收账款的管理的模式,以及应收账款管理的改进策略。

对企业应收账款的管理存在的风险有一定的积极应对作用。

1.3题名:从内部控制角度加强应收账款管理的问题探讨作者:夏志伟出处：《财经界》 2016年第0卷第9期 119-120页,共2页摘要：应收账款是企业的重要资产,应收账款管理的优劣直接关系到资金能否充足顺畅。

本文以COSO的企业内部控制整合框架理论为基础,从控制环境、风险评估、控制活动、信息沟通以及监督五个方面探讨了企业加强应收账款管理的方法和途径.1.4题名:关于加强企业应收账款管理的探讨作者:赖永会出处：《知识经济》 2016年第0卷第4期 107-107页,共1页摘要：随着经济的发展,企业的经济效益除了实际的金融运营之外,还与一些其他的方面有着千丝万缕的关系,比如说管理,严格合理科学的管理制度能够有效提高企业资金的使用效率或者降低成本等,而对企业应收账款的管理就是管理项目中的一个分支。

作为直接与金钱挂钩的管理,应收账款实质上影响着企业的流动资金及其运行效率、最终效益,最终为企业的发展做出贡献,使企业能在激烈的市场竞争中占据优势。

然而在实际的管理中还存在着一些问题,本文就是在分析这些问题的基础上对如何加强企业应收账款管理提出几条建议.2.万方数据库检索式:应收账款管理研究检索结果的数量9篇综述中应用的文献(题录及摘要)2.1题录:企业集团应收账款管理研究摘要:应收账款是企业集团流动资产的重要组成部分,其管理水平的高低直接影响企业营运资金的周转和经济效益.本文通过对企业集团应收账款管理中存在问题的分析,提出企业集团应收账款管理的一些具体措施..2.2题录:我国企业应收账款管理研究摘要：应收账款是伴随企业销售行为的发生而形成的一项债权.随着我国市场经济日趋成熟,企业应收账款随之逐渐增多,其存在的问题也日益加剧,应收账款管理作为企业营运资金管理的重要方面已越来越引起企业管理者的重视,甚至已经成为我国企业当前学习的一门“必修课”笔者通过分析我国企业应收账款现状及形成原因和存在问题,从而提出相应的解决措施,以期对企业有所帮助.2.3题录: 企业信用政策及应收账款管理研究应收账款是企业拥有的一项重要的资产，反映了一个公司经营管理能力和资产盈利能力的水平。

由于国际国内市场竞争日趋激烈，并普遍呈现出买方市场特征，信用交易方式已逐步成为我国众多企业的必然选择。

随着企业应收账款数额越来越多，应收账款的管理显得越来越重要。

目前企业应收账款中大部分是由于利用商业信用及信用交易所形成的，因此本文将从信用政策方面对企业应收账款进行研究。

2.4题录:加强企业应收帐款管理的相关思考摘要:企业为了生存和发展,千方百计地开展促销活动,扩大自己产品的销售规模和市场的占有份额,其中赊销作为企业促销产品的重要手段之一.但是,赊销也使企业的应收帐款金额迅速庞大,加上企业间相互拖欠货款的现象日益严重,使企业应收帐款金额增长更快,坏帐损失也日益增多,给企业的正常生产经营活动造成严重影响,严重制约了企业的正常生产和发展.如何科学合理的运用好赊销政策、管理好应收账款,是所有企业面临的实际问题.企业为争夺市场,除了要提高产品和服务质量外,还要放宽一定的赊销政策,这对于存在严重应收账款问题的企业,又是一项很艰巨的考验.本文从应收账款坏账的原因着手,得出了全面核算应收帐款的成本,制定科学合理的应收帐款信用政策,加强对应收帐款的监督管理三大策略.2.5题录: 企业应收帐款管理存在的问题及对策摘要：企业应收帐款管理存在着对应收帐款不按时进行对帐清理、利用应收帐款调节帐面利润以及失职渎职造成呆死帐,甚至借重组改制机构甩"包袱"造成大量帐款无人管理等严重问题.究其原因:一是管理体制弱化;二是法律意识淡薄;三是政策法规建设滞后;四是企业专职监督流于形式.针对上述问题提出下列对策:1、建立健全完善的科学的生产经营责任制考核机制;2、了解对方信用程度,制定合理的营销策略;3、建立应收帐款坏帐准备制度;4、强化专职监督;5、实施科学决策;6、把好用人关.2.6题录: 加强企业应收帐款管理的相关思考摘要：企业为了生存和发展,千方百计地开展促销活动,扩大自己产品的销售规模和市场的占有份额,其中赊销作为企业促销产品的重要手段之一.但是,赊销也使企业的应收帐款金额迅速庞大,加上企业间相互拖欠货款的现象日益严重,使企业应收帐款金额增长更快,坏帐损失也日益增多,给企业的正常生产经营活动造成严重影响,严重制约了企业的正常生产和发展.如何科学合理的运用好赊销政策、管理好应收账款,是所有企业面临的实际问题.企业为争夺市场,除了要提高产品和服务质量外,还要放宽一定的赊销政策,这对于存在严重应收账款问题的企业,又是一项很艰巨的考验.本文从应收账款坏账的原因着手,得出了全面核算应收帐款的成本,制定科学合理的应收帐款信用政策,加强对应收帐款的监督管理三大策略.3.ISI web of knowledge检索式:TS检索结果:20篇3.1标题:Supply chain finance: a literature review作者:Gelsomino, LM (Gelsomino, Luca Mattia)[ 1 ] ; Mangiaracina, R (Mangiaracina, Riccardo)[ 1 ] ; Perego, A (Perego, Alessandro)[ 1 ] ; Tumino, A (Tumino, Angela)[ 1 ]摘要Purpose - The purpose of this paper is twofold: to classify the research to-date on supply chain finance (SCF) according to the main themes and methods, and to propose directions for future research.Design/methodology/approach - The review is based on 119 papers mainly published from 2000 to 2014 in international peer-reviewed journals and in the proceedings of international conferences.Findings - The articles that provide a definition of SCF reflect two major perspectives: the "finance oriented" perspective - focused on short-term solutions provided by financial institutions, addressing accounts payable and receivable - andthe "supply chain oriented" perspective - which might not involve a financial institution, and is focused on working capital optimisation in terms of accounts payable, receivable, inventories, and sometimes even on fixed asset financing.Research limitations/implications - While efforts were made to be all-inclusive, significant research efforts may have been inadvertently omitted. However, the authors believe that this review is an accurate representation of the body of research on SCF published during the specified time frame, and feel that confidence may be placed on the resulting assessments.Originality/value - The paper presents a comprehensive summary of previous research on this topic and identifies the most important issues that need to be addressed in future research. On the basis of the identified gaps in the literature, four key issues have been highlighted which should be addressed in future research.3.2标题:Contextualist Inquiry into IT-enabled Hospital Revenue Cycle Management: Bridging Research and Practice作者:Mindel, V (Mindel, Vitali)[ 1 ] ; Mathiassen, L (Mathiassen, Lars)摘要:Approximately a quarter of all U.S. non-for-profit hospitals operate with negative margins. In this unsustainable situation, revenue cycle management (RCM), the business process that drives revenue collection and accounts receivable administration, becomes increasingly crucial for healthcare organizations. RCM is at the center of an incredibly complex network of external and internal links, and its success chiefly depends on a smooth flow of timely, accurate information. While IS research increasingly focuses on clinical health information technologies (HITs), IT's potential as an enabler of hospitals' administrative activities remains by and large unexplored. To advance research into administrative HIT, we draw on Pettigrew's (1987, 1990) theoretical contextualist framework of organizational transformation. Contextualist inquiry is particularly well suited to the study of complex organizational change processes, and it affords a comprehensive view on the opportunities and challenges involved in transforming IT-enabled RCM. Leveraging these strengths, we review the diverse body of academic literature related to RCM transformation and juxtapose the findings with the prevalent discourse in practitioner publications on RCM. These analyses reveal major gaps between extant theory and theproblems faced in practice. In conclusion, we draw on these insights to propose research themes and theoretical lenses that can help bridge the gap between theory and practice.3.3标题: A System Dynamics Modelling of Contagion Effects in Accounts Risk Management作者:Wu, DD (Wu, Desheng Dash)[ 1,2 ] ; Olson, DL (Olson, David L.)摘要:Financial contagion has been with us as long as there has been an economy. The system of collective human behavior usually creates stable markets, but occasionally, this collective behavior results in various bubbles. Financial contagion specifically deals with the domino effect of one banking institution failing, which, as a result of interrelationships with other banks, leads to further failures. The year 1929 was a very bad year, but 2008 had its moments as well. These financial contagions result in undermining confidence in similar institutions. Our research question is to examine whether the role of accounts receivable payments is affected by social interaction of those holding loans from a lending institution. System dynamics modelling is used to demonstrate the impact of word-of-mouth social contacts on accounts receivable, and the ensuing increase in financial risk.Copyright (C) 2014 John Wiley & Sons, Ltd.3.4标题:Impact of business infrastructure on financial metrics in departments of surgery作者:Wai, PY (Wai, Philip Y.)[ 1 ] ; O'Hern, T (O'Hern, Tim)[ 1 ] ; Andersen, DO (Andersen, Dave O.)[ 2 ] ; Kuo, MC (Kuo, Marissa C.)[ 2 ] ; Weber, CE (Weber, Cynthia E.)[ 1 ] ; Talbot, LJ (Talbot, Lindsay J.)[ 2 ] ; Kuo, PC (Kuo, Paul C.)[ 1 ]摘要:Background. In the current environment, pressure is ever increasing to maximize financial performance in surgery departments. Factors such as physician extenders, billing and collection, payor mix, contracting, incentives from the Centers for Medicare and Medicaid Services, and administrative incentives may greatly influence financial performance. However; despite a plethora of information from the University HealthSystem Consortium and the Association of American Medical Colleges, best-practice information for business infrastructure is lacking. To obtain a sampling of current practices, we conducted a survey of departments of surgery.Methods. An anonymous 30-question survey addressing demographics, productivity, revenue and expense profile, payor mix, physician extender and staff personnel, billing andcollections methodology, and financial performance was distributed among members of the Society of Surgical Chairs via Survey Monkey. This was approved by the Loyola Institutional Research Board. Multivariate linear regression. analyses and t tests/rank-sum tests were performed, as appropriate. Data are presented as mean +/- SEM.Results. A total of 25 (19%) departments responded; 14 were integrated with the hospital/health system, and 11 were integrated with the medical school. In 60% (n = 15), the main hospital had 500 to 1,000 beds; 48% (n = 12) had > 4 hospitals in their system. For FY10, MD clinical full-time equivalents (FTEs) were 49 +/- 10; total work relative value units (wRVUs) were 320 +/- 8 k; and total billed cases were 43 +/- 16 k. A total of 23 of 25 used physician-extenders with an average of 18 +/- 5 per department and in 22 of 23, the physician extenders billed. On average, there were 18 +/- 6 clinical-support staff 25 +/- 11 front-office staff and 13 +/- 3 back-office support staff FTEs. Among these FTEs, there were 16 +/- 5 devoted to business operations (billing, coding, denial/claims management, financial oversight). Collections/wRVUs were $60 +/- 3 (range, 39-80). Regression modeling demonstrated thattotal wRVUs were determined by the number of MD FTEs (P = .01), number of physician extenders (P = .01), number of front-office staff (P = .01), number of back-office staff (P = .02), and number of total business staff (P = .01). Collections/wRVUs were predicted by number of hospitals (P =. 04), number of MD FTEs (P = .03), number of physician extenders (P = .01), and number of cases/total business staff (P = .02). Interestingly, wRVUs/MD was predicted by number of MD FTEs (P = .01) but were not greatly impacted by numbers of clinical or business support staff. In 4 of 25, the billing and coding staff were incentivized and had a Collections/wRVU = 64 +/- 5 whereas nonincentivized staff had collections/wRVU = 59 +/- 3. (P = NS) Also, %Accounts receivable > 90 days (15% vs 25%) were not substantially different. Only 48% (12/25) have departments have recouped Centers for Medicare and Medicaid dollars for Physician Quality Reporting Initiative, Meaningful Use, Patient-Centered Medical Homes, or other Accountable Care-like programs. One-half (13) of the departments had both an inpatient and outpatient electronic medical record. Finally, on a scale of 1-10 (10 = highest), the average level of satisfaction with billing and collections processes was 6.Conclusion. Our results indicate that the physician extender, clinical support staff, and business staff environment can impact surgeon productivity, and there is opportunity for improvement. Determining best practices for ratios of support staff/MD and optimizing the role of electronic medical record in workflow and billing/collections are critical in the current environment. Our pilot study requires extension across more institutions for validation. (Surgery 2012;152:729-37.)3.5标题:Study on Supply Chain Finance in E-business Circumstances作者:Xiong, SY (Xiong Shaoyu)摘要:this paper makes a discussion on supply chain finance from the angle of commercial banking business service in e-business environment. First of all, supply chain is briefly introduced, e-business is introduced too, and then impact of e-business on supply chain management, supply chain finance and its solution are emphatically discussed based on e-business. Coming up is the research on designs and processes for account receivable financing3.6标题:Research on Supply Chain Finance Based on Ecommerce 作者:Zhang, ZJ (Zhang Zhijun)[ 1 ] ; Liu, X (Liu Xin)[ 1 ] ; Zha, M (Zha Ming)摘要:this paper makes a discussion on supply chain finance from the angle of commercial banking business service in Ecommerce environment First of all, supply chain is briefly introduced, ecommerce is Introduced too, and then Impact of ecommerce on supply chain management, supply chain finance and Its solution are emphatically discussed based on ecommerce. Coming up is the research on designs and processes for account receivable financing.四、国内外研究概况我国的社会信用基础还比较薄弱，社会信用体系还不完备，信用管理体系尚在探索和建立之中，有关政策法规尚未出台。