摘要对于现阶段企业流动资产来说，应收账款管理现至关重要，因为对于应收账款管理的整体水平会直接作用于企业现金流量和再生产资金，只有应收账款的管理达到一定标准，才可以为企业经营活动带来积极影响。相反，如果一旦发生应收账款回收受阻，那么企业的现金流就会受限，进而导致企业正常的经验活动无法进行。为了从市场中脱颖而出，扩展自身产品的市场占有率，一些企业往往只顾着抢占市场，却没有客户信用引起足够重视，在客户信用调查与管理方面毫无建树，因此为了提高销量不惜冒险选择赊销的方式，因此企业应收账款数量持续上涨，风险也随之上升；但企业没有形成科学的风险意识，内部控制制度形同虚设。本文对应着应收账款管理及问题和应该如何解析展开的论述。关键字：应收账款管理；问题；对策AbstractAccountsreceivablemanagementisanimportantpartoftheassetsofeachenterprise,eachenterpriseaccountsreceivablewillbedirectlyrelatedtothecompany'scashflowandreproductionoffunds,accountsreceivablemanagementhasbecomeaveryimportantissueinthebusinessactivitiesofenterprises.Whetherthereceivablescanberecoveredsmoothlywilldirectlyaffectthecashflowoftheenterprise,andwillalsoaffectthecontinuousoperationoftheenterprisedirectly.Underthefiercemarketcompetition,manyenterprisesatadisadvantage,inordertoexpandsales,enterprisesneglecttheinvestigationandmanagementofcustomercredit,creditproductshaveadoptedthewayofpromotion,theenterpriseaccountsreceivablerising,enterpriseriskisincreasingconstantly;enterpriseslackofriskawareness;theenterpriseinternalcontrolsystemisnotstrict.Thisarticlecorrespondstotheaccountsreceivablemanagementandproblemsandhowtoanalyzetheunfoldingofthediscussion.Keywords：Accountsreceivablemanagement；problem；countermeasure目录一、引言……………………………………………………………………1二、应收账款相关理论概述……………………………………………3（一）应收账款的定义……………………………………………………3（二）应收账款的特点……………………………………………………4（三）应收账款的功能……………………………………………………4三、企业应收账款管理的现状…………………………………………5（一）企业应收账款管理存在的问题……………………………………5（二）企业应收账款管理存在问题的原因分析…………………………6（三）加强企业应收账款管理……………………………………………6四、福州皓月实业有限公司应收账款管理现状及建议…………9（一）背景介绍……………………………………………………………9（二）公司应收账款管理现状……………………………………………9（三）公司应收账款存在的问题及原因…………………………………9（四）对福州皓月实业有限公司应收账款的改进建议…………………9五、结论………………………………………………………………………11参考文献………………………………………………………………………13CONTENTSChapter1.Introduction………………………………………………………1Chapter2.Overviewofrelevanttheoryofaccountsreceivable………3Section1.Definitionofaccountsreceivable……………………………………3Section2.Characteristicsofaccountsreceivable………………………………4Section3.Accountsreceivablefunction…………………………………………4Chapter3.Thecurrentsituationofenterpriseaccountsreceivablemanagement………………………………………………………………………5Section1.Problemsexistinginthemanagementofenterpriseaccountsreceivable……………………………………………………………………………5Section2.Analysisoftheproblemsexistinginthemanagementofenterpriseaccountsreceivable…………………………………………………………………6Section3.Strengtheningthemanagementofaccoun...
