摘要
企业应收账款类信用资产管理,有利于改善微观经济基础与促进宏观经济管理。本文基于国内外行业样本大量实际数据分析,证实了我国企业应收账款数额大、老龄化、周转缓慢、逾期率高甚至出现“流动资产不流动”现象。基于反映应收账款量和质的四个重要指标,提出了微笑曲线模型,并推导求解了解析解。建议国家促进发展基于应收账款一类资产的供应链金融与经济,提高资金资产资源配置效率与效益。建议企业把握应收账款发展均衡点,以最大限度地提高企业整体经济效益。
The efficient management of credit assets in accounts receivable of enterprises is helpful to the promotion of both microeconomic conditions and macroeconomic regulations. This paper proves that there are problems of overwhelming amount, excessive long period, slow turnover, high overdue rate, and even no liquidity of current assets of accounts receivable in China＇ s enterprises through the data analysis of large samples in domestic and abroad. Based on the four vital indicators that reflect the quality and quantity of the accounts receivable, this paper builds the smile curve model and derives the analytic solutions. This paper suggests that the national government grow the supply chain finance and economy based on the accounts receivable assets to enhance the efficiency and the benefits of the allocation of capital, assets and other resources. This paper also suggests that enterprises hold the balance of the development of accounts receivable to maximize the monolithic economic benefit.
出处
《宏观经济研究》
CSSCI
北大核心
2018年第1期129-145,155,共18页
Macroeconomics
关键词
应收账款
信用资产管理
微笑曲线模型
Accounts Receivables Credit Assets Management Smile Curve Model
