摘 要在我国改革创新开放近四十年的发展历程中,我国在大力发展市场经济。面对强大的激烈竞争环境,为了不断增加公司市场份额和不断提高公司的核心竞争力,公司不得不使用赊销的方式来销售公司产品。由此变动产生的应收账款是公司内部资金使用管理的重要的组成环节,使得用于公司内部营运资金的正常周转和经济效益都会受到直接影响。对公司而言,是巨大机遇,无疑也是一个巨大的挑战。为了有效地保护公司资产并有效地减少和帮助我们避免潜在的风险,公司需要更加注意于应收账款管理相关的问题。本文以大连顺祥牧业有限公司普兰店分公司为研究对象,采用实地考察、案例分析等研究方法,分析大连顺祥牧业有限公司普兰店分公司应收账款的管理现状,发现存在各个部门不协调、信用管理体系不完善和内部考核体系不健全等问题。针对以上问题,分析其产生的原因,提出建立完善的信用管理体系、注重提高公司管理层风险意识、加强各部门之间协调管理工作以及加强内部考核体系等对策建议。强化对应收账款的管理,健全公司应收账款内部的控制和风险体系,完善应收账款的管理流程,有助于不断提高公司的业务运营率和管理水平,促进公司持续健康发展。关键词:应收账款; 信用考核; 赊销; 坏账AbstractIn the past 40 years of reform, innovation and opening up, China is vigorously developing the market economy. In the face of strong competitive environment, in order to increase the market share and improve the core competitiveness of the company, the company has to use the way of credit sale to sell the company's products. The accounts receivable generated by this change is an important part of the company's internal fund use management, which will directly affect the normal turnover and economic benefits of the working capital used in the company. For the company, it is a huge opportunity and undoubtedly a huge challenge. In order to effectively protect the company's assets and effectively reduce and help us to avoid potential risks, the company needs to pay more attention to the issues related to accounts receivable management. T...