摘要应收账款难题是国内外许多企业都面临的经营管理问题，在有关研究的基础上，本文以RH公司为具体的研究对象，提出了自身的思考，尤其认为公司应该转变应收账款管理思路，将其作为公司融资的重要方式之一。以RH公司为例，对应收账款的管理现状进行分析，发现其中存在很多问题，尤其是在合同管理、客户信用调查等方面，存在很多薄弱之处；针对这些问题，讨论产生问题的原因，并且就如何改善进行分析，提出了如下策略：进一步完善公司的信用政策，改进公司的业务流程，加强客户的信用调查，提升账款回收力度。尤其重要的是，需要建立专门的应收账款回收部门和流程，并且在实际应用过程中进行优化。但是在企业实际经营过程中，会面临更加复杂的内部和外部环境，因此本来所提供的建议可能并不适用。对于RH公司及其他同类型的公司，需要根据具体情况进行调整和优化。关键词：财务管理；信用管理；征信体系；应收账款；市场竞争AbstractThecredittransactionhasbecomethenecessarymeanstoenhancethecompetitivenessofenterprises,expandsales,anduseittofullytaptheexistingproductioncapacityofenterprises,expandsales,increaseproductmarketshare,improvethemarketcompetitivenessofenterprises,increasingtheprofitsoftheenterprise.Buttobringthesebenefitsatthesametime,therearealsomanyproblemsandhiddendangers,thebalanceofaccountsreceivableisincreasing,butduetoenterpriseexternalenvironmentandinternalfactors,manyenterprisesinChinatherearesomeproblemsinthemanagementofaccountsreceivable,suchaslargeamountofoverduepayment,arrearsforlongtime.Thehighrateofbaddebts,ignoringthecreditmanagement,someenterprisesduetoaccountsreceivableduetocashflowdifficulties,seriouslyaffectingthecompany'scashflowandfinancialstatus,furtherrestrictingthenormaloperationanddevelopmentofenterprises.Therefore,itisveryimportanttostrengthentheprecontrolofenterpriseaccountsreceivable.BasedontheanalysisofaccountsreceivablemanagementtheoryofenterpriseRH,accordingtotheactualRHenterprises,putsforwardtheenterprisetosetupaspecialcreditmanagement,anddefinethecreditmanagementresponsibilitiesaccordingtoaccountsreceivablemanagementprocess,focusingontheestablishmentofaccountsreceivablemanagementsystem,twostagesofmanagementandmanagementinadvance.Inthestudy,shouldfocusontheproblemsinthemanagementofaccountsreceivable.Throughtheresearchonthemanagementcountermeasurescorrespondingaccounts,forRHenterprisestofurtherstrengthenthemanagementofaccountsreceivable,accountsreceivablemanagementlevel,reducethelossofbaddebts,providesafeasibleandpracticalmeansandmethodsofthinkingandproblemsolvingisverystrong.Keywords:accountsreceivable;RHcompany;creditmanagement目录摘要...................................................................................................................................IIAbstract..................................................................................................................................III1绪论......................................................................................................................................61.1研究背景...................................................................................................................61.2研究目的及意义.......................................................................................................61.2.1研究目的........................................................................................................61.2.2研究意义...........................................................................................
