我国企业应收账款管理研究摘要应收账款是指企业或单位在正常的经营过程中因销售商品提供服务等应向购买单位收取的款项。到目前为止，我国企业在处理应收账款方面的制度十分缺乏，相当一部分的企业因为在处理应收账款问题上出现重大失误导致企业流动资金出现困难，让自身陷入发展困境甚至倒闭。应收账款对企业经营发展的很多方面有着极其重要甚至可以说是关键的影响，应收账款占用了企业很大一部分流动资金，使得这部分本可以用于生产经营的资金被套牢，而且应收账款的存在使得企业不得不花费资金与人力去管理，这就进一步消耗了企业资金，在相当程度上降低了企业的盈利水平，限制了企业的发展。所以，企业应当对应收账款进行有效管理与控制。如果想要对应收账款进行有效管理就必须有完备的、切实可行的内部管理制度，通过内部管理制度对应收账款所发生的业务分别进行事前、事中和事后管理。事前企业各部门做好分工，同时对客户基本信息进行了解和评估。事中在应收账款业务发生期间。企业应对使用应收账款业务的客户，进行资料整理收集，建立完善的客户信息档案，保持经常联系，确保应收账款得到回收。事后我们应该让应收账款经办的业务员对自己的客户直接负责，保障应收账款的回收。关键词：应收账款；坏账准备；资产运营；资本结构；企业负债ResearchonthemanagementofaccountsreceivableinChinaAbstractAccountsreceivablereferstotheamountofmoneycollectedbytheenterpriseorunitinthenormalcourseofoperationduetothesaleofgoodsandservices.Sofar,ourcountryenterpriseisagreatshortageofthesysteminthemanagementofaccountsreceivable,quiteanumberofenterprisesformajormistakesindealingwithaccountsreceivableissuecorporateliquiditydifficultiesarise,letthemselvesintoadilemmaorevenclosingtheirdoors.Accountsreceivableforthedevelopmentoftheenterprisemanagementistheimportantthinginmanywayseventhekey,theinfluenceofaccountreceivableoccupiesalargepartofenterpriseliquidity,makingthispartcanbeusedforproductionandoperationoffundstiedup,andaccountsreceivablemaketheenterprisehavetospendmoneyandmanpowertomanagement,enterprisefunds,furtherconsumptioninconsiderablyreducestheenterpriseprofitlevel,limitingtheenterprisedevelopment.Therefore,enterprisesshouldcarryouteffectivemanagementandcontrolofaccountsreceivable.Ifyouwanttomanageaccountsreceivabletomusthaveacomplete,practicalandfeasibleinternalmanagementsystem,throughtheinternalmanagementsystemofaccountsreceivableofthebusinessinadvance,matterandafterwardsmanagementrespectively.Inadvance,alldepartmentsoftheenterpriseshallhavethedivisionoflabor,andthebasicinformationofthecustomersshallbeunderstoodandevaluated.Duringtheoccurrenceofaccountsreceivablebusiness.Enterprisesshouldcollectandcollectdatafromcustomerswhouseaccountsreceivable,establishperfectcustomerinformationfiles,maintainregularcontact,andensurethataccountsreceivablearerecovered.Afterthefact,weshouldmaketheaccountsreceivablemanagerbedirectlyresponsibletoourcustomersandguaranteethecollectionofaccountsreceivable.KeyWords:Accountsreceivable;provisionforbaddebts;assetoperation;capitalstructure;corporateliabilities目录摘要-----------------------------------------------------------------------------------------------1Abstract-----------------------------------------------------------------------------------------Ⅱ目录----------------------------------------------------------------------------------------------Ⅲ一、引言-----------------------------------------------------------------------------------------1二、研究背景，意义及原因--------------------------------------------------------------------1（一）...
