摘要目前我国的市场基本上都是产品供应大于需求的买方市场，市场竞争日趋激烈。为了扩大产品的销售规模，提高市场占有份额，许多企业采取赊销的方式进行促销活动。据调查，我国大约有80％的企业都不同程度地采取赊销方式进行促销活动，所以就产生了应收账款。本文就应收账款问题进行探讨，全文共分为四大部分。第一部分是应收账款概述。第二部分是应收账款的管理现状及存在的问题，譬如：应收账款管理责任部门职责分工不明确；赊销货物前对客户的信用状况调查不够，导致应收账款不断增加；应收账款的账龄没有及时分析，导致企业风险增大；催收费用大量增加；会计核算不规范；企业管理水平不能适应市场经济发展的需求等等。第三部分是鉴于第二部分中提到的应收账款的管理现状及存在的问题针对性的提出了实行“应收账款”回收责任制，明确应收账款管理的职责；采取积极地应收账款事前控制策略，建立客户资信资料；建立应收账款的账龄分析制度；制定应收账款的事后控制，减少催收费用；控制账外应收账款，改进核算办法；优化营销管理策略，加速应收账款的回收等对策。最后在文章的结尾对应收账款管理工作提出了期望，也体现出了应收账款管理对企业的进一步发展具有很重要的作用。关键词：应收账款；企业管理；核算；营销管理Abstract:atpresent，ourproductsarebasicallymarketsupplyexceedsdemandofbuyer'smarket，marketcompetitionisintensewitheachpassingday.Inordertoexpandproductsales，improvemarketshare，alotofenterprisestotakecreditforthewaytocarryoutpromotionalactivities.Thispaperdiscussestheproblemsofaccountsreceivable,thefulltextisdividedintofourparts.Thefirstpartisthereceivableoverview.Thesecondpartistheaccountreceivablemanagementpresentsituationandtheexistingproblems,suchas:accountsreceivablemanagementresponsibilitydivisionofresponsibilitiesarenotclear;sellgoodsoncredittocustomercreditstatusinvestigationisnotenough,leadingtoaccountsreceivableincreased;accountsreceivablenottimelyanalysis,causestheenterprisetheriskincreases;collectioncostsincrease;accountingnotstandard;thelevelofenterprisemanagementcannotadapttotherequirementofmarketeconomy.Thethirdpartisgiventhesecondpartsmentionedinaccountsreceivablemanagementpresentsituationandtheexistencequestionproposedtoexecute"accountsreceivable"recyclingsystemofjobresponsibility,clearaccountsreceivablemanagement;takeactivebeforehandofreceivableZhangmoneycontrolstrategy,setupcustomerinformation;establishmentofaccountsreceivableanalysisofsystem;formulateaccountsreceivableaftercontrol,reducethecostofcollection;controlaccountsandaccountsreceivable,improveaccountingmethods;optimizationofmarketingmanagementstrategy,acceleratetherecoveryofaccountsreceivableandcountermeasures.Finally,attheendofthearticletheaccountsreceivablemanagementthejobraisedexpectations,butalsoreflectstheaccountsreceivablemanagementtoenterprise'sfurtherdevelopmenthastheveryvitalrole.Keywords:accountsreceivable;enterprisemanagement;accounting;marketingmanagement目录第一章绪论...............................................62.1应收账款的概念.....................................72.2应收账款在市场竞争中的作用.........................82.2.1积极作用......................................82.2.2消极作用......................................92.3常规应收账款管理的方法.............................72.3.1应收账款的事前管理............................72.3.2应收账款的事后管理............................7第三章我国企业应收账款的管理现状及存在问题的分析........103.1赊销货物前对客户的信用状况调查不够................103.2应收账款的账龄没有及时分析，导致企业风险增大......103.3催收费用...
