随着国内经济结构的深度调整，涂料行业正经历着前所未有的变革与挑战。环保标准趋严、市场政策调整以及供应链重塑，使得企业在成本控制与市场拓展方面承受着巨大压力。与此同时，市场竞争态势日趋激烈，赊销成为企业争夺订单、抢占市场份额的重要手段，这无疑增加了应收账款管理的复杂性与重要性。应收账款管理不善不仅会导致坏账攀升，更可能引发资金链断裂，威胁企业生存根基。因此，构建高效、科学的应收账款管理体系，成为涂料行业企业突破发展瓶颈、增强抗风险能力的关键路径。

本文以K涂料公司为研究对象，首先分析了其当前的经营环境与背景，随后深入剖析其应收账款及其管理现状，借助文献研究法、案例分析法以及数据分析法，计算得出K涂料公司应收账款的各项财务指标均落后于行业均值以及竞争对手，然后梳理出K涂料公司在应收账款的事前、事中、事后三个阶段存在的具体问题，例如应收账款管理责任落实不到位、放账额度规模和结构不合理以及应收账款流程控制实效低等问题。并详细分析问题产生的原因，包括组织结构不合理、信用政策不健全、应收账款动态管理缺失以及绩效考核不完善等方面。然后基于风险控制、分类管理、合规性等原则，参考了内控管理理论、营运资金管理理论与业界最优做法，从降低应收账款持有量和完善应收账款管理制度两个方面，有针对性地提出K涂料公司应收账款管理优化策略。如降低前五大债务人应收账款占用额，其中以行业均值为准计算出各债务人的应收账款应减少额，并通过建立前五大债务人催收小组，以进一步保障方案的顺利执行。同时，在设计改良组织结构与责任分配、完善信用与风险防范体系以及强化应收账款内部控制等方案时，引入了大数据与人工智能等先进手段，以提高方案的执行效率与准确性，最后对方案的顺利实施提出了保障措施。

本文为K涂料公司设计制定的应收账款管理优化方案，致力于帮助K涂料公司降低坏账风险，提升资金的周转效率，增强财务管理的透明度与准确性。同时，也可以为类似企业的应收账款管理提供借鉴和参考。

Amid the extensive restructuring of China's economic framework, the coatings industry is going through an unparalleled period of transformation and difficulty. Stringent environmental regulations, shifting market policies, and the reconfiguration of supply chains are putting enormous strain on enterprises when it comes to cost - control and market expansion. At the same time, with the intensifying market competition, credit sales have turned into a vital way for companies to secure orders and gain a larger market share. This situation has, without a doubt, made the management of accounts receivable more intricate and significant. Ineffective management of accounts receivable not only results in a rise in bad debts but also has the potential to cause a collapse of the capital chain, thus endangering the very existence of a business. As a consequence, creating an efficient and scientific accounts receivable management system has become a key way for coatings industry enterprises to get past development obstacles and strengthen their ability to withstand risks.

This thesis examines K Coating Company by first analyzing its operational environment and background, then delving into its accounts receivable and management status. Using literature review, case analysis, and data analytics, it reveals that K Coating's accounts receivable financial metrics (including turnover ratio, days sales outstanding, and bad debt provision rate) lag behind both industry averages and key competitors. It identifies specific issues in the pre-event, in-event, and post-event management stages, including unassigned responsibility mechanisms, irrational credit limit scale/structure, and inefficient process controls. Root causes analyzed include flawed organizational structures, inadequate credit evaluation policies, absence of dynamic monitoring systems, and misaligned performance appraisal criteria. Based on risk control, classification management, and compliance principles, leveraging internal control theory and working capital management frameworks alongside industry best practices, targeted optimization strategies are proposed to reduce receivables holdings and improve management systems. These include reducing accounts receivable balances from top-five debtors to industry benchmark levels through dedicated collection teams, integrating big data and artificial intelligence into organizational restructuring, credit risk assessment models, and real-time monitoring systems, and enhancing internal control mechanisms through automated workflow design. Implementation safeguards are also outlined to ensure systemic adoption of the proposed solutions.

The optimized accounts receivable management plan designed for K Coating Company in this research aims to assist the company in reducing the risk of bad debts, improving the efficiency of capital turnover, and increasing the transparency and accuracy of financial management. Meanwhile, it can serve as a reference for the accounts receivable management of similar enterprises.

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