摘  要：應收賬款是指企業因銷售商品或提供勞務而形成的債權。隨著市場經濟的發展，賒銷在市場供求關系和商業競爭下產生，伴隨著賒銷的出現，應收賬款應運而生。應收賬款作為企業的一項重要資產，隨著商業信用的不斷發展，企業之間由于賒銷業務而產生的應收賬款問題也日益嚴峻。企業通過這種方式實現了擴大銷售量，提高市場份額，降低庫存成本等優勢目標。也同樣引發了應收賬款周期過長，流動資金被大量占用，甚至影響了企業資金周轉和正常的經營活動，增加企業的財務風險的不良后果。

　　　本文以M公司應收賬款管理現狀為例，針對公司應收賬款的財務數據進行分析，探討其在應收賬款管理方面存在的問題，從完善應收賬款管理系統，對賒銷進行專門的財務管理，強化內部控制制度管理等方面提出應收賬款管理的對策，達到規避企業應收賬款財務風險的目的。

關鍵字：應收賬款  應收賬款管理  賒銷  信用管理

ABSTRACT：Accounts receivable refers to the enterprises from the sale of goods or services and the formation of the creditor. Along with the development of economy ,spurred on the relation of market supply and competition,credit sales appears,moreover,accounts receivable emerge as the times require.Accounts receivable is an very important asset to kinds of enterprises.With the development of the trade credit,a serious problem of accounts receivable emerges.Because of selling on trust blindly,many corporations have got excessive accounts receivable,among which many are bad and can not be reclaimed. Although the way realizes boosting sales, shooting up market share, and reducing inventory, at the same time it also brings about side effects such as too long DSO occupation of current cash, huge impact on working capital turnover and normal operation, as well as financial risks increase. 

　　　This paper takes the M company Account Receivables  statement as an example, and it probes the problems about the account receivables management specific to analysis the Account Receivables finance date.To propose the countermeasures of account receivables management from three aspects:to perfect the account receibles management system,special financial management to the credit sales,to strengthen the internal control system.,so as to get the target of avoiding the finance risk in the enterprise.

Keywords：account receivable ; account receivable management ; open account ; credit management