摘要:隨著市場(chǎng)經(jīng)濟(jì)體制的完善和發(fā)展，我國(guó)企業(yè)已逐步融入世界經(jīng)濟(jì)的大潮，信用營(yíng)銷也逐漸成為企業(yè)擴(kuò)大市場(chǎng)、減少存貨的一種常用手段。公司之間、特別是向外商提供商業(yè)信用的情況與日俱增，加強(qiáng)應(yīng)收賬款的管理已成為企業(yè)流動(dòng)資產(chǎn)管理的一項(xiàng)重要內(nèi)容。當(dāng)今社會(huì)，由于同行業(yè)之間的競(jìng)爭(zhēng)日趨激烈，為了爭(zhēng)奪市場(chǎng)份額，迫使許多企業(yè)不得不采取賒銷方式。從而產(chǎn)生大量的應(yīng)收賬款，加之企業(yè)內(nèi)部控制不嚴(yán)，導(dǎo)致企業(yè)資金周轉(zhuǎn)困難,甚至使企業(yè)面臨破產(chǎn)的困境。

　　　我國(guó)大部分企業(yè)應(yīng)收賬款管理意識(shí)比較淡漠，管理方式比較單一，各企業(yè)在經(jīng)營(yíng)過程中也由于經(jīng)營(yíng)方式的不同和對(duì)貨款回收管理力度的強(qiáng)弱等，不同程度地存在著應(yīng)收賬款風(fēng)險(xiǎn)。因此,分析企業(yè)應(yīng)收賬款形成的原因,根據(jù)企業(yè)的經(jīng)營(yíng)特點(diǎn),采取有效措施的對(duì)策與日常管理來防范應(yīng)收賬款的風(fēng)險(xiǎn)具有十分重要的意義。本文引用了“四川長(zhǎng)虹”為例，說明了采取有效措施的對(duì)策與日常管理能夠扭轉(zhuǎn)企業(yè)的經(jīng)營(yíng)狀況。所以，本文基于此種情況對(duì)我國(guó)企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)防范及其管理進(jìn)行了探討。

關(guān)鍵詞：應(yīng)收賬款管理；癥結(jié)；對(duì)策

Abstract:With the improvement and the development of the market economy system，our enterprises have gradually into the world economy. The credit marketing also gradually becomes a commonly used method which the enterprises expand the market，and to reduce store inventory，the situation providing the commercial credit is prosperous between the companies，specially for the foreign merchant，enhancing account receivable investment and the management have become an important content of the enterprises current assets management. Today's society, because the industry is becoming increasingly fierce competition. In order to compete for market share, forcing many companies had to take on credit. Resulting large accounts receivable, combined enterprise internal control lax, leading enterprise funds flow difficulties. Even the enterprises are facing bankruptcy.

　　　Most of our accounts receivable management business sense relatively indifferent and management is relatively simple. The companies in the business process because of the way business is different and the intensity of the strength of money management such as recycling, there are varying degrees of risk of accounts receivable. Therefore,the analysis of reasons for the formation of corporate accounts receivable, according to the business characteristics, Take effective measures and daily management to prevent accounts receivable risk is of great significance。This article refers to the "Sichuan Changhong" for example, shows and takes daily management to take effective measures to reverse the business situation. Therefore, this article based on this system to our enterprise accounts receivable on risk prevention and management are discussed.

Key Words：Accounts Receivable Management；Crux；The Way to Deal With a Situation