摘要：隨著市場(chǎng)經(jīng)濟(jì)體制的建立與完善，企業(yè)與企業(yè)之間相互提供商業(yè)信用已經(jīng)成為一種越來越普遍的現(xiàn)象，因此，企業(yè)應(yīng)收賬款數(shù)額越來越多，對(duì)應(yīng)收賬款進(jìn)行管理已經(jīng)成為企業(yè)流動(dòng)資產(chǎn)的重要組成部分。應(yīng)收賬款作為企業(yè)資金管理的一項(xiàng)重要內(nèi)容，直接影響到企業(yè)營運(yùn)資金的周轉(zhuǎn)和經(jīng)濟(jì)效益,但近年來由于企業(yè)受到外部環(huán)境和各種內(nèi)部因素制約，企業(yè)遭受巨大的應(yīng)收賬款風(fēng)險(xiǎn)損失，有些企業(yè)因應(yīng)收賬款居高不下造成資金周轉(zhuǎn)困難，嚴(yán)重影響了企業(yè)的現(xiàn)金流量和財(cái)務(wù)狀況，進(jìn)一步制約了企業(yè)的正常經(jīng)營和發(fā)展。

關(guān)鍵詞: 企業(yè)應(yīng)收賬款管理；信用政策；應(yīng)收賬款管理體系

Abstract：Along with the establishment and perfection of the market economy, enterprise and enterprise between commercial credit has become an increasingly common phenomenon, therefore, more and more enterprises amount of accounts receivable, accounts receivable management has become an important component of corporate liquidity.Accounts receivable as the enterprise capital management is an important content, directly affect the enterprises operating capital flow and economic benefits, but in recent years as a result of the enterprise is influenced by the external environment and internal factors, the enterprise suffers huge accounts receivable risk loss, some enterprises because of accounts receivable product causing liquidity difficulties, serious influence the company's cash flow and financial status, further restricting the enterprise's normal operation and development.

Key words：receivable account management of enterprises；Credit policy； the accounts receivable management system

　　　應(yīng)收賬款的管理應(yīng)從應(yīng)收賬款的形成、目標(biāo)及日常管理入手，加強(qiáng)公司的治理，針對(duì)應(yīng)收賬款管理中發(fā)現(xiàn)的問題，采取有效的措施對(duì)企業(yè)應(yīng)收賬款加強(qiáng)管理，使企業(yè)應(yīng)收賬款保持一個(gè)合理水平,并且合理有效地防范與控制應(yīng)收賬款的風(fēng)險(xiǎn)，同時(shí)應(yīng)把它作為企業(yè)一項(xiàng)重要的管理工作，也應(yīng)引起企業(yè)經(jīng)營者的高度重視。中小企業(yè)應(yīng)當(dāng)充分考慮其自身特點(diǎn)，應(yīng)在發(fā)揮應(yīng)收賬款擴(kuò)大銷售和減少存貨的功能的同時(shí)，盡可能做到持有成本最低，使信用風(fēng)險(xiǎn)管理部門能夠最大限度地發(fā)揮控制風(fēng)險(xiǎn)、擴(kuò)大利潤的作用，改善企業(yè)的應(yīng)收賬款風(fēng)險(xiǎn)管理水平，提高企業(yè)的有效銷售，使賒銷真正成為為企業(yè)創(chuàng)造利潤的銷售手段，以達(dá)到提高企業(yè)應(yīng)收賬款投資的收益率，從而不斷提高企業(yè)效益，提高企業(yè)競(jìng)爭(zhēng)力。