摘要:信用销售方式充分利用了企业现有的生产能力，扩大了销售量,增加了产品所占的市场份额，提高了企业的市场竞争力，增加了企业的利润。但是在带来这些利益的同时，也存在着诸多的问题和隐患。对应收账款的管理采取有效的措施，这对促进企业的长远发展具有重要意义。

　　　论文通过案例分析法，对逸瑞机械厂应收账款占用情况、周转情况、客户情况、账龄等现状进行分析，从而对逸瑞机械厂应收账款管理存在的问题进行总结。应收账款管理存在的问题主要有合同管理、客户信用状况、信用政策都不完善，催收体制不健全、各部门职责不明确、信息化管理手段落后。结合应收账款管理的基础理论以及逸瑞机械厂的实际情况，对企业应收账款管理框架进行了初步构建。针对存在的问题总结出相应的对策，包括注重合同管理、建立目标客户信用评价体系和完善信用政策、建立应收账款催收制度、规范相关部门和人员的职责、提高信息化管理水平。

　　　论文应收账款管理的研究结论对逸瑞机械厂企业管理具有一定的现实意义，对于类似逸瑞机械厂的企业也具有借鉴价值。

关键词 应收账款；合同管理；信用政策；催收制度

Abstract:Credit sales exploits existing production capacity of the enterprise sufficiently, which expands sales, increases market share of the product, improves market competitiveness of the enterprise and increases profits. However, it brings these benefits as well as many problems and hidden dangers. It is meaningful to promote long-term development of the enterprise by taking some effective measures to manage accounts receivable.

　　　The paper makes the study with the method of case analysis. On the basis of the analysis of the current situation of accounts receivable in YIRUI Machinery Enterprise, such as existing situation, turnover situation, customer situation and aging, the paper sums up the problems existing in the management of accounts receivable. The main problems comprise contract management, information of customers’ credit and credit policy which are not perfect, imperfect collection system, various departments whose responsibilities aren’t clear and backward means of information management. Combined with the theory of accounts receivable management and the actual situation, this paper gives a working hypothesis on the framework of accounts receivable management of the enterprise. In accordance with the existing problems, this paper summarizes the corresponding countermeasures, including paying attention to contract management, establishing the system of customs’ credit evaluation and consummating the credit policy, building on collection system of accounts receivable, standardizing responsibilities of relevant departments and improving the level of information management.

　　　 The conclusions of research have realistic significances for management of YIRUI Machinery Enterprise and they also have reference values for those similar enterprises.

Keywords  accounts receivable  contract management  credit policy  collection system

　　　在市场竞争日益激烈的环境下，赊销具有明显的促销作用，对于企业销售产品、开拓新市场十分重要。另外，在企业产成品库存较多时，信用销售方式就能体现出十分明显的优势，把库存商品转化为应收账款，减少库存，节约仓储费、管理费、保险费等相关成本的支出。应收账款的存在是一把“双刃剑”，在达到扩大销售，增加利润的同时，高额的应收账款也会直接影响企业的现金流入，造成企业资金周转不灵，严重的甚至会使企业经营陷入困境，形成资不抵债。许多企业由于种种原因，不重视应收账款的管理，造成应收账款的管理相当混乱，严重影响到企业的资金周转。主要问题有缺乏完善的合同管理、缺乏对客户信用状况调查，信用政策不完善、对应收账款缺乏动态追踪分析，催收体制不健全、企业内部部门职责不明确、应收账款信息化管理手段落后等。应收账款管理是企业资金运营中不可或缺的部分，直接与企业的财务状况相联系，是企业经营管理的重要环节。因此，加强对应收账款的管理，对企业的发展具有很大的现实意义，良性的应收账款管理，已成为企业在现代竞争中占据优势地位的有利方法。