应收账款周转率指标的改进与应用——以格力电器为例

The Improvement and Application of Accounts Receivable Turnover——Gree Electric Appliances as Ready Example

应收账款周转率是反映企业应收账款周转速度的重要指标.随着经济社会的发展,传统的应收账款周转率指标在现实应用中出现了诸多问题,造成了信息使用者对企业营运能力的分析的不准确,新形势下有必要对该指标进行改进.本文对传统的应收账款周转率应用中存在的缺陷进行了剖析,并对其改进,得出修正公式,并以格力电器的财务报表数据对修正后的应收账款周转率指标进行了应用和分析.

The accounts receivable turnover rate should be an important index reflecting the accounts receivable turnover velocity.With the development of economy and society,the traditional accounts receivable turnover rate has many problems in the practical application,which causes inaccurate when the information users analyze the enterprise operation ability,it is necessary to improve the new situation.In this paper,the defects of the traditional accounts receivable turnover rate existing in the application are analyzed,and carried on the correction to obtain the correction formula.And with financial statements data of Gree Electric Appliances,the correct accounts receivable turnover rate is applied and analyzed.