摘要:隨著市場經濟的迅速發展，各行各業的競爭日益激烈，企業不得不采用信用銷售來搶占市場，增加企業利潤，應收賬款必然產生。對于企業應收賬款所形成的風險仍然無法控制，多年以來，我國企業多次對應收賬款進行深入的探索與研究，至今無法找到可行性的解決方案，大部分企業應收賬款管理意識淡薄，導致應收賬款大幅度增加，形成的壞賬無法得以控制，因此對于應收賬款管理問題已成為我國眾多企業探討的問題，也成為企業財務管理的重要論題。

　　　本文通過文獻查閱、圖表分析等方法發現，應收賬款管理對企業的持續發展具有十分重要的意義，并結合現代企業應收賬款管理的理念和方法對江蘇三友集團股份有限公司的應收賬款管理進行分析。首先，提出了企業應收賬款管理的現狀；其次，分析了應收賬款對企業帶來的影響；再者，提出了公司應收賬款管理存在的問題及原因分析，并針對問題提出了可行性的解決方案；最后總結全文。

關鍵詞  應收賬款；應收賬款管理；對策

Abstract:With the rapid development of the market economy, the increasingly fierce competition in all enterprises have to credit sales to seize the market, increase corporate profits, accounts receivable will inevitably produce. Still unable to control the risk of the formation of the Accounts Receivable, Chinese enterprises the receivables after years of exploration and research, has any natural lack of a systemic solution, weak awareness of most of the corporate management of accounts receivable, the cause should be receivables substantial increase in the formation of bad debt can not be brought under control, accounts receivable management has become many enterprises in China to explore the problem has also become important topics of corporate financial management.

　　　Found through the literature review, chart analysis, accounts receivable management has very important significance for the sustainable development of enterprises, combined with the concepts and methods of modern enterprise management of accounts receivable receivable Jiang Susan Group Co., Ltd. receivable management analysis. First, the current situation of the management of accounts receivable; Second, it analyzes the impact of receivables of the enterprise; Furthermore, we propose the analysis of the problems and the reasons of the accounts receivable management, and problem-the feasibility of solutions; finally concludes the paper.

Key words  Accounts Receivable  Management Of Accounts receivable  Countermeasures