摘 要最近几年中，随着中国经济的快速发展，公司之间有了更多的竞争关系，公司开始采取一种赊销的方式来赚取更大的收益。这种方式虽然给公司带来了更大的经济收益，但是也给公司带来了较大的经营风险。由于企业采取了这种方式，必然会导致企业的应收账款的增加，应收账款过多，企业不能及时收回款项，产生了坏账，所以在采用这种方式为企业争取更大的利益的同时也应该注重对应收账款的管理。本文以机械股份有限公司为例，采用案例分析法、实地考察法以及文献分析法等研究方法对应收账款管理进行研究分析，通过对机械股份有限公司应收账款管理问题的研究，分析机械股份有限公司应收账款管理现实情况，发现机械股份有限公司存在不健全的应收账款信用管理体系，应收账款管理员工考核形式重于实质，财务人员疏忽对应收账款的监管，赊销政策不科学等漏洞，针对公司存有的漏洞，提出改善应收账款信用管理制度，建立健全信用管理体系。落实员工考核制度，提高员工积极性。加强对应收账款的监管力度，实施科学有效的奖惩制度。遵循成本效益原则，制定科学合理的赊销政策等解决方法。最后得出结论。关键词：应收账款；信用管理；赊销政策AbstractIn recent years, with the development of China's market economy, the competition among enterprises is becoming more and more fierce. In order to obtain greater benefits, enterprises begin to adopt a way of credit sales, which brings greater economic benefits to enterprises as well as greater risks to enterprises. Because the enterprise adopted this way, will inevitably lead to the increase of the enterprise's accounts receivable, accounts receivable too much, the enterprise can not timely collect the money, resulting in bad debts, so in this way for the enterprise to strive for greater interests at the same time should also pay attention to the management of accounts receivable.Taking YingkouJinchen Machinery co., LTD as an example, using the method of case analysis, on-the-spot investigation method and literature research methods, such as study of accounts receivable management analys...
