摘要:應(yīng)收賬款是指企業(yè)對外賒銷產(chǎn)品、材料、供應(yīng)勞務(wù)等而應(yīng)向購貨或接受勞務(wù)單位收取的款項. 它是一個很重要的會計科目，是企業(yè)運營非常重要的組成部分，在財務(wù)報表上反映了企業(yè)的財務(wù)狀況和固定資產(chǎn)盈利能力。它可以擴大企業(yè)銷售額、融通企業(yè)資金、使資金周轉(zhuǎn)加快，同時節(jié)約了企業(yè)管理成本。因此如何管理企業(yè)的應(yīng)收賬款，不但成為公司加強管理應(yīng)收賬款的核心問題，而且成為了企業(yè)應(yīng)收賬款管理界的重要論題。

本文首先介紹一下應(yīng)收賬款的概念和特征，當(dāng)前中小企業(yè)應(yīng)收賬款管理現(xiàn)狀，出現(xiàn)的問題以及加強應(yīng)收賬款的管理建議。然后通過結(jié)合實際，系統(tǒng)地對風(fēng)華制衣有限公司應(yīng)收賬款管理情況進行分析，為公司尋求有效的解決應(yīng)收賬款管理不善的方案。采取比較好的賬款賒銷和相關(guān)信用政策，融通企業(yè)資金，提高公司的經(jīng)營效益，為公司在應(yīng)收賬款方面給予理論與方法的指導(dǎo)。并積極參照引用國際上先進的應(yīng)收賬款管理經(jīng)驗，如應(yīng)收賬款保理模式、應(yīng)收賬款債股互轉(zhuǎn)模式、應(yīng)收賬款證券化，結(jié)合我國企業(yè)實際，為處于信用困境，應(yīng)收賬款壞賬較多而導(dǎo)致資金周轉(zhuǎn)困難的風(fēng)華制衣有限公司提供可行的創(chuàng)新性解決方案。

關(guān)鍵詞 中小企業(yè)；應(yīng)收賬款；創(chuàng)新管理

Abstract:Accounts receivable refers to the foreign products on credit, materials, supplies and labor, which should be charged to purchase or accept services unit funds. It is a very important accounting subject, as well as a very important part of enterprise operation. It reflects the financial situation of the enterprise and the fixed asset profitability in the financial statement, it can expand enterprise’s sales, circulate the enterprise’s funds , speed up capital turnover while saving the cost of enterprise. So how to get the management of accounts receivable of the enterprise, will not only become the core issues of strengthening the management of account receivable, but also it has become an important topics in business management.

　　　This article first describes the theoretical concepts of the accounts receivable, The current status of accounts receivable management of small and medium-sized enterprises, as well as, the impact on and importance for SMEs, and the measures that should be taken. then through combining with the actual, having a study on the situation of accounts receivables management of Feng Hua Garment Co., Ltd. Systematically, it tries to search an effective solution to solve the problem of account receivables of the company. It take better account of credit and credit policy to make the company’s founds operate well, and improve the company's operational efficiency, it gives the company the guidance of theory and practice in terms of accounts receivable. Then referring to the advanced international experience of accounts receivable management, for example, accounts receivable factoring mode, accounts receivable debt conversion modes, accounts receivable securitization. Combined with our company’s actual situation, it provides Feng Hua Garment Co., Ltd which has higher accounts receivable bad debts and problem of credit practical and innovative solutions.

Key words  Small and medium enterprises  Receivables  Innovation management