摘要随着市场经济的发展，商业信用的推行，企业应收账款数额普遍明显增多，应收账款的管理已经成为企业经营活动中日益至关重要的问题。企业应收账款管理一方面有利于扩大企业生产管理经营，另一方面也可能造成我国企业经营困难。本文分析了应收账款管理的含义，同时针对企业的应收账款的功能及形成原因入手，了解我国应收账款管理的现状及企业应收账款管理不善的弊端。探讨了如何改进应收账款的管理措施，建立信用保证体系，运用市场的手段和法律手段来加强应收账款的管理。从实践操作上来看，本文指出了如下思路来解决应收账款的问题，通过日常应收账款管理工作和建立完善的督查制度来进行有效管理，从而能够避免应收账款所出现的问题，推动企业整体发展。关键词：应收账款；管理；赊销；信用保障；回款Abstractwiththedevelopmentofmarketeconomy,theimplementationofcommercialcredit,enterpriseaccountsreceivableamountisgenerallyincreased,themanagementofaccountsreceivablehasbecomeincreasinglycriticalissueinthebusinessactivitiesofenterprises.Theenterpriseshallhandtheaccountreceivablemanagementisconducivetotheexpansionoftheenterpriseproductionmanagement,ontheotherhand,mayalsobecausedbyChina'senterprisesfacedifficultiesintheirbusinessoperation.Thispaperanalyzestheaccountsreceivablemanagementofmeaning,atthesametimefortheaccountsreceivablefunctionandformationcausesoftheunderstandingofourcountryshouldpresentsituationandtheenterpriseaccountsreceivablemanagementshouldbethedrawbacksofaccountsreceivablemismanagement.Discussiononhowtoimprovethemanagementofaccountsreceivablemeasures,establishingthecreditguaranteesystem,tostrengthenthemanagementofaccountsreceivabletousemarketmeansandlegalmeans.Fromthepracticalpointofview,thispaperpointsoutthefollowingideastosolvetheproblemsofaccountsreceivable,throughdailyaccountsreceivablemanagementandestablishandimprovethesupervisionsystemtocarryontheeffectivemanagement,soastoavoidtheemergenceofaccountsreceivableshouldbetheproblem,promotetheoveralldevelopmentofenterprises.KeyWords：accountsreceivablemanagement,creditguaranteepayment目录摘要.............................................................IAbstract............................................................1第1章应收账款概述................................................11.1应收账款的基本理论.........................................11.2（二）应收账款的特点.......................................11.2.1等值性................................................11.2.2期限性................................................21.2.3可转换性..............................................21.2.4风险性................................................2第2章我国企业应收账款的现状......................................32.1应收账款比例过高，占用额度大...............................32.2应收账款的回收存在很大的不确定性...........................32.3我国应收账款法律的不完善...................................3第3章企业应收账款问题形成的原因..................................43.1企业外部原因...............................................43.1.1企业经营经营环境的影响................................43.1.2竞争机制不健全和经营机制的缺陷........................43.1.3法律不完善............................................43.2企业内部原因...............................................53.2.1风险意识薄弱..........................................53.2.2应收账款内部控制模式“滞后”..........................63.2.3缺乏对应收账款的定期数据分析..........................63.2.4缺乏业绩考核指标.........
