摘要:应收账款是指企业对外赊销产品、材料、供应劳务等而应向购货或接受劳务单位收取的款项. 它是一个很重要的会计科目，是企业运营非常重要的组成部分，在财务报表上反映了企业的财务状况和固定资产盈利能力。它可以扩大企业销售额、融通企业资金、使资金周转加快，同时节约了企业管理成本。因此如何管理企业的应收账款，不但成为公司加强管理应收账款的核心问题，而且成为了企业应收账款管理界的重要论题。

本文首先介绍一下应收账款的概念和特征，当前中小企业应收账款管理现状，出现的问题以及加强应收账款的管理建议。然后通过结合实际，系统地对风华制衣有限公司应收账款管理情况进行分析，为公司寻求有效的解决应收账款管理不善的方案。采取比较好的账款赊销和相关信用政策，融通企业资金，提高公司的经营效益，为公司在应收账款方面给予理论与方法的指导。并积极参照引用国际上先进的应收账款管理经验，如应收账款保理模式、应收账款债股互转模式、应收账款证券化，结合我国企业实际，为处于信用困境，应收账款坏账较多而导致资金周转困难的风华制衣有限公司提供可行的创新性解决方案。

关键词 中小企业；应收账款；创新管理

Abstract:Accounts receivable refers to the foreign products on credit, materials, supplies and labor, which should be charged to purchase or accept services unit funds. It is a very important accounting subject, as well as a very important part of enterprise operation. It reflects the financial situation of the enterprise and the fixed asset profitability in the financial statement, it can expand enterprise’s sales, circulate the enterprise’s funds , speed up capital turnover while saving the cost of enterprise. So how to get the management of accounts receivable of the enterprise, will not only become the core issues of strengthening the management of account receivable, but also it has become an important topics in business management.

　　　This article first describes the theoretical concepts of the accounts receivable, The current status of accounts receivable management of small and medium-sized enterprises, as well as, the impact on and importance for SMEs, and the measures that should be taken. then through combining with the actual, having a study on the situation of accounts receivables management of Feng Hua Garment Co., Ltd. Systematically, it tries to search an effective solution to solve the problem of account receivables of the company. It take better account of credit and credit policy to make the company’s founds operate well, and improve the company's operational efficiency, it gives the company the guidance of theory and practice in terms of accounts receivable. Then referring to the advanced international experience of accounts receivable management, for example, accounts receivable factoring mode, accounts receivable debt conversion modes, accounts receivable securitization. Combined with our company’s actual situation, it provides Feng Hua Garment Co., Ltd which has higher accounts receivable bad debts and problem of credit practical and innovative solutions.

Key words  Small and medium enterprises  Receivables  Innovation management