摘要：應收賬款是企業最常見也是最重要的流動資產，應收賬款的多少和其流動性的強弱直接關系到企業可動用的資金有多少，資金周轉的快慢又直接影響到企業是否能健康的發展。伴隨著市場經濟的不斷發展尤其買方市場的形成。賒銷的大量存在，導致近年來，我國上市公司應收賬款不斷增加，給企業的正常生產經營帶來了很大的困難，同事對資金的周轉帶來不便導致資金鏈斷層，加速了企業資產的惡化，嚴重的影響了企業的再生產能力。本文選取我國煤炭行業上市公司為研究對象，對應收賬款質量進行定量概括，利用一些財務指標來分析我國煤炭行業2010年應收賬款的現狀。本文通過實證分析：得出應收賬款的質量與企業的主營業務盈利質量、企業業績、企業規模、企業成長性和壞賬準備的計提比例都存在很大相關性的結論。驗證了應收賬款質量是影響企業業績和主營業務盈利質量的重要因素，并且得出應收賬款質量與企業的規模、成長性和壞賬計提比例都有很大關系。并針對實證結果，提出提高應收賬款質量的建議。這為處于各行業的企業提供一個參考，對能夠找出應收賬款質量上存在的問題，及應采用何種措施能更有效的提高應收賬款質量都有很重要的意義。

關鍵詞：應收賬款；應收賬款周轉率；煤炭行業；上市公司

Abstract：Accounts receivable is the most common and most important asset，Accounts receivable and how much its liquidity is directly related to the strength of enterprises can use how much capital, capital turnover rate and affect directly whether the enterprise healthy development. Along with the continuous development of market economy especially the formation of buyer's market. Tick exist, cause in recent years, accounts receivable of Listed Companies in China continues to increase, to the normal production and operation enterprises brought great difficulties, colleagues in the capital turnover inconvenience caused capital chain fault, accelerate enterprise asset deterioration, serious influence enterprise reproduction ability.The article chooses our country coal industry listed companies as the research object, the accounts receivable of quantitative summary, using some financial indexes analysis of China's coal industry in 2010the status of accounts receivable. Through empirical analysis: that the quality of accounts receivable and the company 's main business profit quality, enterprise performance, enterprise scale, the growth of enterprises and the provision for bad debts ratio has significant correlation coefficient. Validation of the quality of accounts receivable is affects the enterprise performance and the main business profit quality factor, and that the quality of accounts receivable and the scale of the enterprise, the growth and the bad debt provision ratio has great relationship. According to the empirical results, put forward to improve the quality of receivable Zhang money advice. The companies in various industries to provide a reference, to the quality of accounts receivable to identify existing problems, and what measures should be used more effectively to improve the quality of accounts receivable has very important significance.

Key word: Accounts receivable; accounts receivable turnover ratio; coal industry; listed companies