摘要：現代商業的發展加劇了企業之間的日趨激烈的競爭，在激烈的競爭中信用銷售得以迅速發展。這一銷售方式導致應收賬款的大量產生，但應收賬款存在到期賬款無法回收的風險。而作為流動資產的重要組成部分應收賬款對企業現金流的影響是不容忽視的。目前我國的很多企業對應收賬款的管理存在著管理意識不強，管理方式落后等問題，甚至部分企業因為應收賬款管理不善導致現金流緊張陷入危機。如何對企業應收賬款進行科學有效的管理是應收賬款研究的重點。

　　　受行業不景氣的影響，青島堿業產生的應收賬款數額迅速增加。應收賬款管理日益成為企業資產管理尤其是流動資產管理的重要組成部分。由于受到企業外部環境和內部各種因素制約，青島堿業在應收賬款管理方面存在一系列問題，如應收賬款周轉率過低，賬齡時間較長，占流動資產比重過大等。

　　　本文從青島堿業實際情況出發，對公司應收賬款管理問題進行了比較深入的研究。文章首先介紹了論文研究的意義、目的、研究方法，其次對應收賬款的相關理論進行了相關介紹，再次之對青島堿業應收賬款管理存在的問題做了分析，找出了問題存在的原因。最后針對青島堿業具體情況，對應收賬款管理提出了具體管理對策與建議。

關鍵詞 應收賬款；控制；管理 

Abstract：The development of modern commerce acerbates the fierce competition between companies, and sales develop rapidly in this case. It leads to a large number of accounts receivable, which has the risk of not being received in the future. Current asset is an import part of account receivable, so its influence can not be ignored. Many companies in our country have no strong awareness of account receivable management, and even some companies lead to financial crisis.

　　Affected by the downturn in the industry, the amount of receivables generated by the Qingdao soda ash industrial is increasing rapidly. Accounts receivable management is increasingly becoming an import part of company management. Due to the influence of the external environment and internal various factors , the Qingdao soda ash industrial in accounts receivable management has a series of problems, such as low accounts receivable turnover ratio, a long aging time and accounting for the proportion of current assets.

　　This paper has a deep research on Qingdao soda ash industrial. This article first introduces the purpose and research methods, then describes accounts receivable related theory then analyzes and find out what causes the problem. Finally it proposes the management suggestions in details.  

Keyword   Accounts receivable   Control   Management