摘  要:随着市场经济的不断发展，企业间的竞争越来越激烈，赊销成为很多企业的销货方式，因此企业必须要重视和加强对应收账款的管理，这样才能使企业在竞争中增加销售业绩，从而增加利润，对加快企业的发展有重要意义。反之，如果企业在经营过程中，忽视对应收账款的管理，或者对应收账款管理不科学，那么可能会造成企业更多的坏账不能收回，影响企业的资金回笼速度，造成资金周转困难，情节严重还可能造成公司经营困难甚至破产。

   本文首先进行应收账款的理论进行了阐述，包括应收账款的定义、形成原因及影响，应收账款管理的功能、成本和目标；其次，结合ZY企业的实际情况，对其应收账款的现状进行了分析；然后，结合现状分析，总结出ZY企业应收账款管理存在的问题，并对其进行原因分析；最后，针对ZY企业应收账款管理存在的问题提出解决对策。

关键词：应收账款 信用 风险 管理

ABSTRACT:With the continuous development of market economy, rivalry among firms is more and more fiercer, sell on credit become a sales method for many firms, so firms must attach importance to and strengthen the management of accounts receivable, so that firms can increase sales and profits in the competition, to speed up the development of enterprises has important significance. On the other hand, if the enterprise ignore the management of accounts receivable, or to the accounts receivable management is not scientific in the process of operation, that may lead to more bad loans which can't recover, it also can affect the money collecting speed for firms, and result in cash flow difficulties, In serious cases，it can also cause companies operating difficulties and even bankruptcy.

　　　In this paper，firstly theory of accounts receivable is expounded, including accounts receivable definition, cause and effect, and the function of the accounts receivable management, the cost and targe of the accounts receivable management; Secondly, combined with the actual situation of ZY enterprises, it analyzes the current situation of its accounts receivable; Then, combined with the current situation, it summed up the ZY company receivables management problems and analysis the reason ; Finally, aiming at the existing problem of ZY company accounts receivable management, the paper puts forward countermeasures.

Keywords: accounts receivable；credit；risk；manage