摘 要近年来，经济的快速发展使得市场竞争越来越激烈，外贸企业想在鱼龙混杂的大环境中扩大市场占有率脱颖而出，就需要紧跟时代步伐，赊销方式产生。在这种激烈的商业促销形势下，赊销虽然可以增加市场占有率和减少库存，但诸多企业对这种销售模式没有好好利用也暴露出来很多内部问题。为了减少企业应收账款的坏账风险，降低企业内部消耗和资金运转速度，企业应从公司内部出发，加强对应收账款制度的优化和防范潜在的坏账风险。本文以中铝兴业供应链（天津）有限公司为研究对象，采用实地考察法、数据分析法和财务分析等方法，探究中铝兴业供应链(天津）有限公司的应收账款管理问题。通过对我国对外贸易概况和企业经营状况等调查，发现企业存在无法随时了解客户动向、没有独立的外贸模块、客户档案及合同内容不健全、各部门趋于形式化等内部管理问题。针对以上问题，分析产生的原因，提出核查客户档案、优化内部操作流程、明确岗位职责、划分独立的外贸应收模块和建立独立的内部监督部门，做到事前、事中和事后的有效监督。不断优化并完善企业内部对应收账款的管理制度，有利于企业自身发展壮大、提高公司管理水平并在市场中地位不断上升。关键词：应收账款； 信息化管理； 信用管理AbstractIn recent years, the rapid development of the economy makes the market competition more and more fierce, foreign trade enterprises want to expand market share in the mixed environment, they need to follow the pace of The Times, credit sales. In such a fierce commercial promotion situation, although credit sales can increase market share and reduce inventory, but many enterprises do not make good use of this sales model also exposed a lot of internal problems. In order to reduce the bad debt risk of the enterprise's accounts receivable and reduce the internal consumption and capital operation speed, the enterprise should start from within the company to strengthen the optimization of the accounts receivable system and prevent the potential bad debt risk.This paper takes chinalco xingye supply chain (tianjin) co., LTD as the research ob...
