摘要:隨著市場競爭的日趨激烈，作為企業重要資產的應收賬款正隨之增加，存在的問題也在逐日加劇。中小型民營企業在我國國民經濟中的地位越來越重要，其在應收賬款管理方面存在很多不足。為了刺激銷售，企業會采用的過多賒銷，而形成大量的應收賬款，然而應收賬款的增加就降低了資金的使用效率，影響企業效益，從而阻礙企業的經營發展。因此，如何強化企業應收賬款的管理，對其進行科學合理的統籌規劃，是現代企業財務管理的重要的一門課題。

　　　本文主要以理論結合實踐的方法，首先闡述國內外的研究現狀和相關概念，提出應收賬款管理的研究背景及意義，理清思路，然后以凱諾科技股份有限公司應收賬款為例，對凱諾科技股份有限公司應收賬款管理的情況進行研究，以其近期的財務歷史數據為基數進行分析，從中發現問題，解決問題，給出相關提高應收賬款管理的對策，最后結合全文做出歸納性的總結并提出展望。

關鍵詞 應收賬款；賬齡分析；賒銷；信用管理

Abstract:With an increasingly drastic market competition, accounts receivable as an important portion of enterprise assets have been increasing concomitantly and the involved problems are aggravated. Private enterprises, assuming an increasingly important role in national economy, have been failing to manage accounts receivable efficiently as well. To promote sales, selling on credit is too frequently adopted, engendering a large amount of accounts receivable; however, an increase in accounts receivable inevitably reduces the usage efficiency of capital, which in turn exerts a negative impact on enterprise revenue, impeding the operation and development of enterprises. Thus, it is an indispensable curriculum of contemporary business finance management that how to enhance and make overall plans scientifically for the management of accounts receivable.

　　　In this paper, current research status and the involved concepts were firstly illuminated and the research background and meaning of accounts receivable were also proposed by a means of connecting theory with practice. Subsequently, we used Kainuo Technology Company Limited by Shares as our example and studied its management situation of accounts receivable. This has been analysed building upon its recent historical financial data, expecting to discover problems within it and solve them. Also, approaches to improving the management of accounts receivable were provided. Finally, our conclusion was made within the scope of the full text and a prospective proposed.

Keywords  Accounts Receivable  Aging Analysis  Sell On Credit  Credit Management