摘要:随着经济的飞速发展，中小企业面临着巨大的生存压力，信用销售逐渐代替传统销售模式成为企业增加销售量、市场占有率的一种有效手段。然而许多企业缺乏对应收账款的有效管理，应收账款拖欠时间长、坏账率高、资金周转不灵，严重影响企业的现金流量，增加了企业经营风险甚至引发财务困境。由此可见，应收账款的管理研究对企业持续经营、提高经济效益具有现实意义。

　　　本文以应收账款管理的理论为基础，结合南通苏中建设有限公司具体案例从事前、事中、事后三个阶段分析企业应收账款管理的现状，指出应收账款管理存在的问题，分析具体原因，提出设立独立的资信管理部门、科学选择客户、完善应收账款内部控制制度以及收账政策等改进措施，为企业应收账款管理提供了切实可行的方法。

关键词 中小企业；应收账款管理；建筑施工行业；信用管理

Abstract:　With the rapid development of economy, the small and medium-sized enterprises are facing enormous pressure to survive, and credit sales gradually replace the traditional sales model which becomes an effective means of enterprises to increase sales and market share. However, many enterprises are lack of effective management of accounts receivable, which lead to accounts receivable in arrears of long time, high bad debt rate, and liquidity problems. Those problems seriously affect the cash flow of enterprise and increase operating risks, even lead to financial distress. Therefore, accounts receivable management studies has the practical significance to continuous operation and improve the economic benefit of enterprise.

　　　This paper is based on accounts receivable management theory, combined with the Nantong Suzhong construction company specific cases before, during and after the event. The three stages analyze the status of accounts receivable management and point out the account receivable management existence question and the specific reasons, finally put forward the improved measures, for example, to set up independent of the credit management department, to scientifically select the customer, to improve the system of internal control of accounts receivable and credit policy measures, which provide a feasible way for the enterprise the management of accounts receivable.

Keywords    Small and Medium-sized Enterprise      Accounts Receivable Management  

             Construction Industry          Credit Management