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1、摘 要经济的快速发展使得市场竞争越来越激烈，所以企业要想扩大商业规模，不得不大量地运用商业信用促销或其他优惠方式来招揽顾客，从而产生了应收账款。应收账款对企业的发展有利也有弊，虽有利于增加销售，减少库存，增强企业的竞争力；却又存在一定的风险，如偿付风险，资本成本风险，管理成本增大风险。如果管理不善，可能会引发企业财政危机，甚至造成破产，所以应收账款的管理对企业稳定和发展显得越来越重要，已成为企业财务管理的重要内容，直接关系到企业财务状况的好坏。但是，目前仍然有许多企业在应收账款管理上存在诸多问题，譬如：赊销前没有评估客户的信用资格，合同签订不合理，日常管理不到位，会计监督体制不完善等。这些问题
2、都会给企业的日常生产，未来规模扩大带来不利影响。因此，如何减少应收账款风险，科学的进行应收账款的管理，已成为企业经营中不容忽视的一个重要课题。本文将从企业应收账款项目管理存在的问题着手，讨论并分析其相应的应对策略。关键词：应收账款管理；问题；对策ABSTRACT As the social economy developes swiftly,the market competition becomes more and more fierce.Thus the companies who desire to expand the scale of business have to appeal
3、 to clients by using a large number of commercial credit preferential or other privileges to promote sales.As a result,the accounts receivable is produced.,which has both advantages and disadvantages to companies development.Although it is beneficial to increase sales, reduce inventory, and enhance
4、the competitiveness of enterprises,there are also some risks, such as, solvency risk, the cost of capital risk,and the increasing cost of management risk. Bad management may lead to financial crisis , even result in bankruptcy, so accounts receivable management seems more and more important to the s
5、tability and development of the enterprise,and has become an important content of enterprises financial management,which is directly related to the stand or fall of enterprise financial situation.However,there are still many problems in the management of accounts receivable for many companies,such a
6、s,before the sale on credit, companies do not evaluate clints qualification. Unreasonable contract is another problem.Also,daily management does not reach the designated position,and accounting supervision system is not perfect, etc. All these above will trouble enterprises daily production and brin
7、g adverse effects to the future expanding of companies.Therefore, how to reduce the risk of accounts receivable and manage the accounts receivable efficiently has become the essential topic for all companies . This article will discuss the problems in the management of accounts receivable and analyz
8、e its corresponding coping strategies.Key words：The management of accounts receivable，Problem，Strategy结 论综述以上观点，应收账款的管理不仅仅是收账，讨债，还包含了发生前对客户的信用调查，分析，赊销后应收账款的日常管理，以及到期应收账款的回收的事后管理，这是一个连续完整的过程。管理是否科学有关于企业是否能正常经营，影响企业是否能够达到企业利润最大化的目标。企业应完善赊销制度，重视合同的签订，加强对应收账款的日常管理，充分发挥会计监督。同时还需要部门之间相互协调、相互配合，形成一个应收账款的组织体系，制定相关规章制度，加强对应收账款事前，事中，事后各个环节的管理。由于目前我国的社会信用基础还比较薄弱，社会信用体系还不完备，对应收账款的管理更应该引起企业重视。控制应收账款风险，加速应收账款的回收，减少坏账损失的发生，为企业赢得更多的流动资金用于生产，是每个企业加以努力的目标。只有企业积极地进行应收账款管理，才能有效控制应收账款资金，而加大催收逾期应收账款的力度，也是降低企业的应收账款损失的保证。
