近幾年，隨著國際貿易和我國經濟的高速增長。我國港口企業從2003年開始得到飛速發展。我國外貿出口的90%通過海運來實現的。港口作為我國對外開放的口岸和綜合交通運輸體系中的樞紐戰略地位得到確立。但是隨著我國港口企業的業務量不斷增長，其資產中大量的應收賬款成為了企業必須去面對的問題。 本文以港口企業在應收賬款管理為對象，結合幾家主要上市港口企業實際情況，對我國港口企業應收賬款的現狀和管理能力做了具體的分析和探討。文中首先介紹了應收管理的基本理論，以及我國國內目前比較流行幾種企業信用管理模式；其次對上市的幾家港口企業最近幾年的財務數據進行了分析，概述了港口企業應收賬款的現狀，并總結出了應收賬款管理上出現問題的幾個主要因素；再次，就目前港口企業在應收賬款管理上的問題，提出了企業需要從收入內部控制、應收賬款的日常管理以及事前管理等措施和方法來改進企業應收賬款的管理。請勿機翻!謝謝。

熱心網友

In recent years, the port enterprises in our country are getting to develop rapidly since 2003 with the increasing of international trade and economic in high speed。 The 90% of exports within our foreign trade are achieved via sea transportation。 As a port for opening up to the external, the harbor in our country has be established its hinge strategic position in the system of comprehensive traffic transportation。 However, along with the increasing continuously at the businesses of the port enterprises in our country, a plenty of accounts receivable in their assets has become a problem they must face to。The object as for the management of accounts receivable in our port enterprises hereof, incorporating with the practices from a few major market-listed port enterprises, analyzed and probed in detail to their status of accounts receivable and management ability。 It introduced the management benchmarking for receivable at first, and several prevail modes of the enterprise credit management in our country at present; then analyzed the financial data of late years from few listed port companies, outlined their status in quo for accounts receivable, and summarized up several main factors could be resulted in problems at the management of accounts receivable, at last, as to the issues raised from the management of accounts receivable now in the port enterprises, it suggested that the enterprise should improve their management of accounts receivable adopted by the measurements and methods to strengthen their incomes internal control, daily and beforehand manage for the accounts receivable。。

熱心網友

In last few years, increase along with the high speed of international trading and of our country economy。 The port enterprise of our country gets beginning from 2003 to develop fast。 The export 90% of foreign trade of our country realizes through sea transportation。 Port is the port of opening our country and the hub strategic position in comprehensive traffic transportation system to get establishment。 However increase constantly along with the business of the port enterprise of our country in, its asset plenty of should receive illicit money have become the problem that enterprise must go to face。 This paper is with port enterprise when receive the management of illicit money for object , combining few major IPO port enterprise actual condition, should receive illicit money for the port enterprise of our country present situation and management ability make specific analysis and discussion。 In writing have first introduced should receive management basic theory, as well as some kinds of domestic present more popular enterprise credit management patterns of our country; Secondly the few port enterprise for IPO is recent, the financial data of some years is analysed , summary the present situation that port enterprise should receive illicit money, on have summarized should receive the management of illicit money arise some major factors of problem; Again, for present port enterprise when receive the problem of the last management of illicit money, have suggested that enterprise needs from income built-in control , should receive illicit money method and the measures such as daily management as well as beforehand management improve enterprise should receive illicit money management。 。