摘 要应收账款是企业较为重要的资产之一，形成的原因是因为企业管理有缺漏，是企业的一项债券。随着市场经济不断快速的发展，国际化程度加深，越来越多企业随之而生，但也带来了更多的机遇和挑战。国内外市场的竞争日剧加深，防垄断措施越来越完善，导致很多企业不得不用赊销的手法来扩大销售额，增加业务量，提高自身的抗风险能力，但也带来了应收账款日渐增多的问题，久而久之坏账的数量也随之增加，导致资金利用效率低，现金流周转不过来等问题。所以，如何对应收账款做到一个高效的管理是由为重要的事情，也是现在大多数企业要面对的一个棘手问题。以下内容以猛狮科技公司为浅谈对象，在查阅资料和阅读相关理论后，选取了猛狮科技公司六年的财务数据，对猛狮科技公司的应收账款管理方法和财务数据进行分析，发现了猛狮科技公司应收账款存在质量较低，缺乏有效的一套管理制度，催收手段不合理和没有对客户风险进行有效控制等问题，并根据这些问题提出了几条建议，期望通过此举措能更高效的处理应收账款管理问题，提高企业的自身竞争实力和企业的盈利能力。关键词：应收账款 信用风险 赊销 AbstractAccounts receivable is an important asset of an enterprise. The reason for its formation is a kind of enterprise creditor's right caused by selling on credit. With the rapid development of market economy and the deepening of internationalization, more and more enterprises come into being, but also bring more opportunities and challenges. The competition in the domestic and foreign markets is deepening day by day, and the anti-monopoly measures are becoming more and more perfect. As a result, many enterprises have to use the method of selling on credit to expand their sales, increase their business volume and improve their ability to resist risks, but it also brings the problem of increasing accounts receivable, the amount of bad debts also increases over time, leading to inefficient use of funds, cash flow turnover and other issues. Therefore, how to achieve an efficient management of accounts receivable ...
