摘 要:2012年以來，機械制造業的應收賬款總額在上半年就累計達2.49萬億元，比去年同期增加3671億元，表明目前機械制造業應注重應收賬款質量。本文選取46家通用設備制造業企業2010到2012年的應收賬款作為研究樣本，研究結果顯示，本文根據46家通用設備制造業上市公司在2010年—2012年年報數據的統計結果，運用應收賬款質量的指標，分析了通用設備制造業應收賬款質量的現狀，進行相關影響因素的實證分析，并就其出現的問題進行分析，提出相應的解決方法。總體來說通用設備制造業上市公司在2010年—2012年應收賬款規模逐年上升，同時應收賬款中高齡賬款規模較大，而且款項收回速度逐年降低。應收賬款占主營業務收入從27.31%到37.11%,應收賬款占流動資產比重從21.72%到25.94%，說明應收賬款規模在逐年擴大。就應收賬款賬齡分析，三年賬齡變化穩定。就應收賬款的回收速度，樣本公司3年的應收賬款周轉率從15.33次到5.63次，處于持續下降的狀態。文章進一步分析，應收賬款與宏觀經濟環境呈顯著的正相關關系，與企業主營業務盈利質量也呈正相關關系。對應收賬款中出現的問題，本文提出通過提高企業的競爭力，控制賒銷規模，考慮宏觀經濟因素及提高企業應收款項的回收能力來改善企業的應收賬款質量現狀。

關鍵詞：應收賬款質量；通用設備制造業；應收賬款周轉率

ABSTRACT:In the year of 2012, the total amount of accounts receivable of mechanical equipment manufacturing industry has accumulated to 2,490 billion, 367.1 billion more than that in 2011, which indicates the mechanical equipment manufacturing industry should pay more attention to the quality of accounts receivable. This essay takes the data from 46 ordinary mechanical equipment manufacturing enterprises from 2010 to 2012 as its samples. And the result shows that the percentage of accounts receivable in prime operating revenue increased from 27.31% to 37.11%, and the percentage of accounts receivable in accrued assets increased from 21.72% to 25.94%, which indicates the scale of the accounts receivable is expanded in recent years. As to the aging of the accounts receivable, the data remained stable in these three years. As to the recovery rate, the turnover rate of the sample enterprises dropped from 15.33 times to 5.63 times in these three years. With a further research, the result shows there is a positive correlation between the quality of the accounts receivable and macro-economy, and there is also a positive correlation between turnover ratios of the accounts receivable and quality of the prime operating revenue. As to the problems, this essay put forward some solutions to improve the quality of accounts receivable, such as improving the competitiveness of enterprises, controlling the sales scale on credit, considering the macro-economy factors and improving the recovery ability of accounts receivable.

Key words: Quality of accounts receivable, Ordinary mechanical equipment manufacturing,Turnover ratio of the accounts receivable