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................................................1第2章苏宁电器应收账款现状分析....................................12.1苏宁电器简介...............................................12.2苏宁电器应收账款管理的现状.................................2第3章苏宁电器应收账款中存在的问题................................43.1风险意识薄弱...............................................43.2“”应收账款内部控制模式滞后.................................43.3缺乏对应收账款的定期数据分析...............................53.4应收账款绩效考核体系不完善.................................5第4章苏宁电器应收账款内部控制管理问题的对策......................54.1建立合理佘销审批制度.......................................54.1.1建立合理的赊销审批制度管理机构........................54.1.2严格按照要求修缮资信评估报告..........................64.1.3建立完善的资信等级与信用政策关系表....................74.2加强应收账款管理制度的完善.................................84.2.1控制保障机构..........................................84.2.2账款回收机制..........................................94.2.3业绩考核制度的完善....................................94.2.4完善经济合同内容.....................................104.3加强财务监督管理，建立坏账准备金制度......................10结论............
