上市公司应收账款与利润质量的相关性研究
An Investigation into the Correlation between Accounts Receivable and Profit Quality in the Listed Companies

应收账款不仅会带来财务风险，也会降低利润质量，本文选取了国泰安数据库中的343家样本公司，利用实证分析的方法，从应收账款的五个方面：应收账款规模、应收账款周转率、应收账款占收入比、营业收入增长率与应收账款增长率差额、应收账款期末坏账准备提取率，证明应收账款与利润质量二者之间是否具有一定的相关性。证明了应收账款占收入比与利润质量呈负相关关系，应收账款期末坏账准备提取率与利润质量呈正相关关系。最后对我国企业从利润质量相关方面对应收账款管理提出一些建议。
Accounts receivable will not only bring financial risks, but also reduce the quality of profits. This paper selects 343 sample companies from the Guotai’an Database and uses empirical analysis methods to prove whether there is a certain correlation between accounts receivable and profit quality from five aspects of accounts receivable: the scale of accounts receivable, the turnover rate of accounts receivable, the proportion of accounts receivable to income, the difference between the growth rate of operating income and the growth rate of accounts receivable, and the extraction rate of bad debt provision at the end of the period of accounts receivable. It is proved that the proportion of accounts receivable to income is negatively correlated with the quality of profits, while the extraction rate of bad debt provision at the end of the period of accounts receivable is positively correlated with the quality of profits. Finally, some suggestions are put forward for the management of accounts receivable in China’s enterprises from the perspective of profit quality.