摘要：随着市场经济体制的建立与完善，企业与企业之间相互提供商业信用已经成为一种越来越普遍的现象，因此，企业应收账款数额越来越多，对应收账款进行管理已经成为企业流动资产的重要组成部分。应收账款作为企业资金管理的一项重要内容，直接影响到企业营运资金的周转和经济效益,但近年来由于企业受到外部环境和各种内部因素制约，企业遭受巨大的应收账款风险损失，有些企业因应收账款居高不下造成资金周转困难，严重影响了企业的现金流量和财务状况，进一步制约了企业的正常经营和发展。

关键词: 企业应收账款管理；信用政策；应收账款管理体系

Abstract：Along with the establishment and perfection of the market economy, enterprise and enterprise between commercial credit has become an increasingly common phenomenon, therefore, more and more enterprises amount of accounts receivable, accounts receivable management has become an important component of corporate liquidity.Accounts receivable as the enterprise capital management is an important content, directly affect the enterprises operating capital flow and economic benefits, but in recent years as a result of the enterprise is influenced by the external environment and internal factors, the enterprise suffers huge accounts receivable risk loss, some enterprises because of accounts receivable product causing liquidity difficulties, serious influence the company's cash flow and financial status, further restricting the enterprise's normal operation and development.

Key words：receivable account management of enterprises；Credit policy； the accounts receivable management system

　　　应收账款的管理应从应收账款的形成、目标及日常管理入手，加强公司的治理，针对应收账款管理中发现的问题，采取有效的措施对企业应收账款加强管理，使企业应收账款保持一个合理水平,并且合理有效地防范与控制应收账款的风险，同时应把它作为企业一项重要的管理工作，也应引起企业经营者的高度重视。中小企业应当充分考虑其自身特点，应在发挥应收账款扩大销售和减少存货的功能的同时，尽可能做到持有成本最低，使信用风险管理部门能够最大限度地发挥控制风险、扩大利润的作用，改善企业的应收账款风险管理水平，提高企业的有效销售，使赊销真正成为为企业创造利润的销售手段，以达到提高企业应收账款投资的收益率，从而不断提高企业效益，提高企业竞争力。