摘 要随着市场经济中信用销售的不断发展，赊销已经成为企业间常用的交易方式，而交易产生的应收账款数额也在不断攀升。对于企业来讲，应收账款的状况直接关系到企业在竞争过程中的竞争实力，因此加强企业的应收账款管理，提升企业的应收账款的回收效率，减少坏账损失，减低信用风险，对于企业的发展有着十分重要的影响。本文根据广州祥晨贸易公司应收账款管理的基础之上，初步介绍了祥晨贸易公司应收账款的现状，分析广州祥晨贸易公司应收账款管理之中存在的某些问题，如赊销比例过高产生大量应收账款、应收账款占用大量短期资金、资金回笼比较慢、催收不力造成坏账过高等，然后针对该公司应收账款的问题提出应对的方法，如改变销售政策减少赊销、调整信用条件改善还款情况、完善应收账款管理系统加速资金周转、改进应收账款催收部门的绩效考核方式等，来改善公司应收账款的管理，最后对全文的内容进行总结概括，使得该公司应收账款管理适应企业的发展需要，促进企业健康稳定发展。关键词：应收账款 信用管理 控制措施AbstractWith the continuous expansion of the scale of credit transaction in the market economy, the scale of enterprise's accounts receivable is also expanding. Strengthening the management of accounts receivable is becoming increasingly important to the company's capital operations. Enterprises should strengthen the management of accounts receivable so that can receive it in a timely manner, reduce and avoid credit risk, and achieve the purpose of accounts receivable management.This article first analyzes the current situation of accounts receivable of Xiangchen Trading Company. Then summarizes the main problems in the accounts receivable management .For example,Credit sales are too high, accounts receivable take up a lot of short-term funds, funds are withdrawn slowly, and bad debts are too high.Finally, put forward some methods to deal with the problem of the company's receivables.Finally,In order to improve the management of the company's accounts receivable, put forward a method...
