摘要:随着市场经济的迅速发展，各行各业的竞争日益激烈，企业不得不采用信用销售来抢占市场，增加企业利润，应收账款必然产生。对于企业应收账款所形成的风险仍然无法控制，多年以来，我国企业多次对应收账款进行深入的探索与研究，至今无法找到可行性的解决方案，大部分企业应收账款管理意识淡薄，导致应收账款大幅度增加，形成的坏账无法得以控制，因此对于应收账款管理问题已成为我国众多企业探讨的问题，也成为企业财务管理的重要论题。

　　　本文通过文献查阅、图表分析等方法发现，应收账款管理对企业的持续发展具有十分重要的意义，并结合现代企业应收账款管理的理念和方法对江苏三友集团股份有限公司的应收账款管理进行分析。首先，提出了企业应收账款管理的现状；其次，分析了应收账款对企业带来的影响；再者，提出了公司应收账款管理存在的问题及原因分析，并针对问题提出了可行性的解决方案；最后总结全文。

关键词  应收账款；应收账款管理；对策

Abstract:With the rapid development of the market economy, the increasingly fierce competition in all enterprises have to credit sales to seize the market, increase corporate profits, accounts receivable will inevitably produce. Still unable to control the risk of the formation of the Accounts Receivable, Chinese enterprises the receivables after years of exploration and research, has any natural lack of a systemic solution, weak awareness of most of the corporate management of accounts receivable, the cause should be receivables substantial increase in the formation of bad debt can not be brought under control, accounts receivable management has become many enterprises in China to explore the problem has also become important topics of corporate financial management.

　　　Found through the literature review, chart analysis, accounts receivable management has very important significance for the sustainable development of enterprises, combined with the concepts and methods of modern enterprise management of accounts receivable receivable Jiang Susan Group Co., Ltd. receivable management analysis. First, the current situation of the management of accounts receivable; Second, it analyzes the impact of receivables of the enterprise; Furthermore, we propose the analysis of the problems and the reasons of the accounts receivable management, and problem-the feasibility of solutions; finally concludes the paper.

Key words  Accounts Receivable  Management Of Accounts receivable  Countermeasures