摘要:随着改革开放和现代化建设事业的不断推进，我国社会主义市场经济体制逐步建立，国民经济的市场化日益提高，企业应收账款的数额迅速增加，不少的企业面临巨额的亏损，尤其是中小企业，由于规模有限、资金实力不够雄厚，不能如期收回应收账款更是制约着企业的生存和发展，但是应收账款与信用政策密切相关，一个企业能科学合理地制定一套完善的信用政策并合理运用将有效减少坏账的发生加速应收账款的回收。本文主要从以下几个方面研究企业应收账款信用政策：第一，从应收账款信用政策的现状入手分析并结合实例；第二，分析企业应收账款信用政策问题的成因。第三，对科学建立应收账款信用政策的探讨。

关键词：应收账款，应收账款管理，信用政策

Abstract:With the reform and opening-up and the modernization drive the development of the socialist market economy system of our country gradually established, the marketization of national economy is increasing day by day, the enterprise accounts receivable amount of increase quickly, many enterprises are facing huge losses, especially small and medium-sized enterprise, small and medium-sized enterprises limited, due to the scale of capital strength not enough is strong, can't duly withdraw accounts receivable is restricting enterprise's survival and development. This article mainly from the following several aspects research enterprise accounts receivable credit policy: first, from the accounts receivable credit policy analysis of the present situation of combined with actual example; Second, the analysis enterprise accounts receivable credit policy the cause of the problem. Including credit policy lack of scientific method, application and not flexible; Third, to accounts receivable credit policy discussion. Puts forward to establish and perfect the accounts receivable credit policy science reasonable use credit policy method. 

Keywords:：receivables，Accounts receivable management， Credit policy

　　　应收账款是公司因销售商品、提供劳务等业务应向购买方、接受劳务的单位或个人收取的款项，而它是企业流动资产的一个重要项目，本文主要立足应收账款的角度，通过分析企业应收账款与信用政策的相关关系，从而建立良好的信用政策并加以科学运用，帮助中小企业减少应收的款项避免形成坏账。

　　纵观当今的经济市场，在实际的交易中，已经很少出现“一手交钱，一手交货”的现销结算方式，更多的是赊销。本文从当今因赊销而产生的应收账款着手研究，目的是为了建立健全应收账款信用政策、科学合理地运用信用政策等，减少企业应收账款产生的坏账，并针对企业应收账款现状和存在的问题，对企业应收账款信用政策进行研究，给企业提供参考，具有一定的现实意义。