摘要:应收账款是企业短期资金的一个重要项目。在高度集中的计划经济体制下，应收账款在短期资产中所占有的比重不大，不是企业管理的重点。但最近这些年，随着市场经济的发展，商业信用的推行，赊销已经成为促销产品的一种重要手段，企业应收账款的金额明显增大，已成为短期资产管理中一个日益重要的问题。

　　　在我国，社会信用体系还不完善，信用基础也相对薄弱，对于信用管理体系还在探索研究中，大多数企业，管理方式也都相对比较单一，都没能建立起完善的信用管理体制。

　　　本文以华东贸易公司为研究对象，通过对企业财务报表中的部分财务指标、企业的资产质量的研究以及应收账款账龄分析，发现企业的赊销额度过大、信用期限过长导致的应收账款质量低下的现状，针对该企业应收账款的现状，提出在全程信用管理的基础上，增加一个信用管理机构、改变销售政策、加强应收账款风险管理的管理策略，从而避免或减少企业的坏账损失，提高企业的综合竞争力。

关键词 应收账款；信用；管理策略

Abstract:Accounts receivable is an important project for short-term capital enterprises. In the highly centralized planned economy system, the proportion of accounts receivable should be occupied in short-term assets that is not the focus of enterprise management. But in recent years, the implementation of commercial credit has become an important means of product promotion with the development of the market economy. Moreover, Corporate accounts receivable amount increases obviously that have became an increasingly important issue short-term asset management.

　　　In our country, the social credit system is not perfect. Credit basis is relatively weak and the credit management system is still in exploration and research. The majority of enterprises, management is relatively single, failing to establish a sound credit management system.

　　　In this paper, East Trading Company as the research object, through some financial index, corporate financial statements of enterprises in the asset quality of the research as well as the accounts receivable aging analysis. Then, it can be seen that the enterprise credit amount is too large and the credit period is too long to be of low quality of receiving, aiming at the status of accounts receivable of the enterprise. So it is important to increase a credit management mechanism, change the sales policy and to strengthen the accounts receivable risk management strategy in order to avoid or reduce the losses of enterprises. 

Keywords  Account Receivable  Credit  Management Policy