摘要：應收賬款是指企業在正常的經營活動中銷售產品、商品、提供勞務等原因應向客戶收取的款項，應收賬款對于任何以信用銷售的企業來說是必然存在的，但是應收賬款如果管理不善會對企業產生極其不利的影響，造成企業資金鏈的斷裂，嚴重的甚至導致企業的破產。當前我國企業對應收賬款的管理并不完善，很多企業也并不重視應收賬款管理，因此本文對企業應收賬款管理的研究有著極其重要的現實意義。

　　　本文以海門市東亞鑄件有限公司為研究對象，首先對海門市東亞鑄件有限公司進行了一個較全面的介紹；然后闡述了該公司的應收賬款的管理模式；接著對該公司的應收賬款做了一系列的分析并闡述了該公司在應收賬款管理方面存在的主要問題；最后，對于這些存在的問題，提出了一系列改進措施。

關鍵詞：應收賬款  信用銷售 信用管理

Abstract:Accounts receivable is the enterprise sales in the ordinary course of business products, goods, services and other reasons should be charged to the client funds, accounts receivable is inevitable for any credit sales for the enterprise, but the accounts receivable of enterprises if produce extremely harmful influence mismanagement, fracture caused by enterprises the chain of funds, serious and even lead to the bankruptcy of enterprises. The current accounts receivable management of enterprises in China is not perfect, many enterprises do not attach importance to the management of accounts receivable, the enterprise should have the extremely important practical significance to study the management of accounts receivable.

　　　Taking Haimen East casting Limited company as the research object, first of all to Haimen East Casting Co. Ltd is a more comprehensive introduction; and then describes the company's accounts receivable management mode; then the company's accounts receivable to do a series of analysis and points out the main problems existing in the company in the accounts receivable management; at last, for these problems, put forward a series of improvement measures.

Keywords: accounts receivable  credit sale  credit management