摘 要随着经济的不断向前发展，中小企业为了自身生存，抢占市场份额长久的伫立在行业内，不断从产品质量、价格逐步放宽优惠政策，大部分企业都纷纷向客户抛出了赊销业务的橄榄枝，从而使企业出现了应收账款。应收账款对企业的影响至关重要，是日常经营管理中的重要组成部分，它对企业资金的使用效率和日常经营效益有着巨大的影响。一旦客户无法还款造成应收账款不能及时收回，企业的经营风险将会增加，重要时会对企业的运营发展和战略决策有重要影响。因此加强应收账款的管理已经提到企业的重要议事日程。为保证企业日常生产经营活动的正常进行，提高企业的经营效益，有必要对应收账款的问题进行研究和探析。本文以位于辽宁省鞍山市台安县的九股河农业发展有限公司为研究对象，研究该公司在应收账款上存在的管理问题，并针对台安县九股河农业发展有限公司在应收账款管理上的实际问题进行分析，提出对解决对策和建议。关键词：应收账款；内部控制；信用体系AbstractWith the continuous development of the economy, small and medium-sized enterprises, in order to survive, seize market share and stay in the industry for a long time, constantly relax preferential policies from product quality and price gradually, most of the enterprises have thrown to customers of the Credit Business Olive Branch, resulting in the emergence of enterprises accounts receivable. The influence of accounts receivable on enterprises is very important, it is an important part of daily management, it has a great impact on the efficiency of the use of funds and daily operating efficiency. Once customers can’t repay accounts receivable can’t be recovered in time, the business risk of enterprises will increase, important business development and strategic decision-making will have an important impact. Therefore, strengthening the management of accounts receivable has been put on the important agenda of enterprises. In order to ensure the normal production and operation of enterprises and improve the operating effici...
