摘要:隨著經濟的飛速發展，中小企業面臨著巨大的生存壓力，信用銷售逐漸代替傳統銷售模式成為企業增加銷售量、市場占有率的一種有效手段。然而許多企業缺乏對應收賬款的有效管理，應收賬款拖欠時間長、壞賬率高、資金周轉不靈，嚴重影響企業的現金流量，增加了企業經營風險甚至引發財務困境。由此可見，應收賬款的管理研究對企業持續經營、提高經濟效益具有現實意義。

　　　本文以應收賬款管理的理論為基礎，結合南通蘇中建設有限公司具體案例從事前、事中、事后三個階段分析企業應收賬款管理的現狀，指出應收賬款管理存在的問題，分析具體原因，提出設立獨立的資信管理部門、科學選擇客戶、完善應收賬款內部控制制度以及收賬政策等改進措施，為企業應收賬款管理提供了切實可行的方法。

關鍵詞 中小企業；應收賬款管理；建筑施工行業；信用管理

Abstract:　With the rapid development of economy, the small and medium-sized enterprises are facing enormous pressure to survive, and credit sales gradually replace the traditional sales model which becomes an effective means of enterprises to increase sales and market share. However, many enterprises are lack of effective management of accounts receivable, which lead to accounts receivable in arrears of long time, high bad debt rate, and liquidity problems. Those problems seriously affect the cash flow of enterprise and increase operating risks, even lead to financial distress. Therefore, accounts receivable management studies has the practical significance to continuous operation and improve the economic benefit of enterprise.

　　　This paper is based on accounts receivable management theory, combined with the Nantong Suzhong construction company specific cases before, during and after the event. The three stages analyze the status of accounts receivable management and point out the account receivable management existence question and the specific reasons, finally put forward the improved measures, for example, to set up independent of the credit management department, to scientifically select the customer, to improve the system of internal control of accounts receivable and credit policy measures, which provide a feasible way for the enterprise the management of accounts receivable.

Keywords    Small and Medium-sized Enterprise      Accounts Receivable Management  

             Construction Industry          Credit Management