摘要在社会主义市场经济体制下，竞争在不断的加剧。为了在竞争中不被淘汰，保持竞争力，企业除了采用价格竞争手段外，还充分利用商业赊销手段，以扩大产品的市场占有率。与此同时应收账款在资金中所占的比例越来越大，它的存在确实为企业带来了许多利益：强化竞争力、扩大占用率、减少库存、降低存货管理成本、增加收益等。但是，目前我国大部分企业应收账款管理意识比较淡漠，管理方式比较单一。许多企业因应收账款管理不善导致现金流紧张，甚至陷入财务危机，使得应收账款资金外流的负面影响远远超过了其促销产品的正面效应，给企业造成了不同程度的损害。因此，针对我国企业应收账款管理中存在的这些问题，本文在企业的外部环境、管理制度、内部控制以及应收账款日常管理等方面提出了几点建议，以不断完善我国的应收账款管理制度，使应收账款能更好的为企业服务。关键词:应收账款管理；信用管理；财务报表分析AbstractInsocialistmarketeconomy,competitionincontinuetogrow.Inordertocompeteinnotbeeliminatedandremaincompetitive,enterprisebesidesusingpricecompetitionmeansoutside,Manycompaniesstillmakefulluseofcommercialcreditmeans,inordertoenlargeproductmarketshare.Meanwhileaccountsreceivableintheproportionoffundsismoreandmorebig,itsexistencereallybroughtmanybenefitsforenterprisestostrengthencompetitiveness,expand,occupancyrate,reduceinventory,reduceinventorymanagementcost,increaseprofits.but,Atpresent,duetotheunawarenessandthesimpleuniformmethodsoftheaccountsreceivablemanagement,manyofourenterprisesaresufferingfromcashflowtense,evenfinancialcrisis.Itmakesaccountsreceivablenegativeeffectsofcapitaloutflowfarexceededitspositiveeffectsofpromotingaproduct,businesseswithvaryingdegreesofdamage.Therefore,ourcountryenterprisereceivablesagainsttheseproblemsexistinginthemanagementofenterprises,thepaperinexternalenvironment,managementsystem,internalcontrolandaccountsreceivabledailymanagementandputsforwardsomeSuggestionstoimproveouraccountsreceivablemanagementsystem,maketheaccountsreceivablecanbetterserveforenterprises.Keywords:theManagementofaccountsreceivable；Creditmanagement；Financialstatementsanalysis；目录1引言··················································································································11.1研究的目的和意义····················································································11.2国内外研究现状·······················································································11.3研究思路和方法························································································42基本理论·······································································································62.1应收账款的相关基本概念········································································62.2评价指标·················································································...
