内容提要各个行业在经营过程中由于经营方式的不同和对货款回收管理力度的强弱等，不同程度的存在着应收账款。合理的应收账款对于行业扩大经营规模，提高销售量和市场占有率有很大的促进作用.但是,当前我国大部分行业应收账款管理意识比较淡漠,管理方式比较单一，绝大多数行业仍没有建立起完善的信用管理机制,由此导致应收账款居高不下，形成坏账的风险很大，行业虽利润较高，但是却保证无法现金流的通畅，增加了行业资金周转的风险,不仅会阻碍行业的正常经营和进展，甚至会使行业走向灭亡。因此强化行业的应收账款管理有着重要的理论和现实意义.【关键词】汽车行业 应收账款 对策分析Abstract Various industries in the business process， such as due to the different strength of loan recovery and management efforts mode of operation ， the existence of different levels of accounts receivable 。 Reasonable accounts receivable for the industry and expand business scale， increase sales and market share have a great role in promoting 。 However, most of our current trade receivables management awareness relatively indifferent ， management is relatively simple ， the vast majority of the industry is still not established a sound credit management mechanism, resulting receivable high， forming a risk of bad debts great, although higher industry profits ， but can not guarantee a smooth cash flow ， liquidity increases the risk of the industry ， not only impede the normal operation and development of the industry ， and even the industry will perish 。 Therefore ， strengthening the accounts receivable management industry has important theoretical and practical significance.Keywords:the car industryAccounts receivableautomobile目录一、引言 1二、汽车制造业应收账款的现状 1 ( 一）应收账款管理的概念 ( 二）汽车制造业的应收账款的基本情况 （三 ) 汽车制造业的应收账款的比较分析 三、应收账款管理存在的问题 5 （一 ) 内部管理机制不完善 ( 二 ) 客户信用度比较差...
