摘要:随着我国市场经济的日益发展，企业间的商业竞争也日趋激烈。为了能在竞争中获得优势，公司大量使用赊销手段进行交易。但是，应收账款的无序增长，必然产生大量的呆账、坏账，导致应收账款质量的直线下降。长此以往，将会威胁到公司的生存。如何有效地控制应收账款的增长，规避企业应收账款的风险，已成为关系企业生存和发展的大事。为此，本文以广州上市公司的应收账款质量为研究对象，对应收账款质量进行定性概括，并运用一系列财务指标进行描述，就这些指标分析我国上市公司近几年来应收账款的变化趋势及现状，提出一些有利于公司应收账款质量改善和优化的措施。

关键词：应收账款；质量；应收账款周转率；融资

Abstract:Along with the development of market-directed economy in China, the commercial competition between enterprises is fierce increasingly. In order to obtain the superiority in competition, many companies will make use of sale on credit numerously in the transactions. However, the disordered growth of the accounts receivable will inevitably produce large amounts of bad debt and bad loans. Thus it will lead to linear decline of the quality of the accounts receivable. If things continue in this way, it will threaten the survival of the companies. How to control the growth of accounts receivable effectively and avoid the risk of it has become a major event of the companies relating with the survival and development. Therefore, this paper will study with the accounts receivable quality of listed companies in Guangzhou as subjects, and summarize the accounts receivable quality in qualitative. Besides, the author will apply a series of financial indicators to describe it, and give out an analysis of the variation tendency and present situation of the accounts receivable of the listed companies in China in recent years based on these indicators. In the end , the author will put forward some suggestions which are benefit to the improvement and optimization of the companies accounts receivable quality.

Keywords: accounts receivable;quality;receivables turnover ratio;financing

　　　随着经济全球化的不断深入，竞争也在不断加剧。企业要想在竞争中处于不败之地，就要不断开发新产品，开拓新市场，制定和采取新的销售策略。并且在目前大部分工业产品供过于求的情况下，采用分期收款方式的赊销策略已成为吸引顾客，扩大销售的一种手段，被越来越多的企业所采用。这种赊销策略，在多数情况下，能起到较好的促销作用，并发掘和利用了企业现有的生产能力，扩大了销售量，增加了产品的市场份额，提高了企业的市场竞争力，增大了企业的利润。但同时也存在诸多隐患和问题，比如发生了相应的应收账款成本。

　　　应收账款同时也是企业的一项资金投资，是为了扩大销售，增加盈利而进行的投资；也是被外单位占用的资金，暂时脱离了本单位的资金周转。这部分资金在一定时期内，无法为企业带来利益，这便形成了应收账款的机会成本。同时，应收账款数额越大，坏账发生的可能性就越高，应收账款资金占用多少、占用的时间长短即应收账款质量的好坏直接影响到企业的经济效益，因此对应收账款的质量进行研究是非常必要的。

　　　管理好企业内部的应收账款有利于企业本身的资金周转，提高企业的资金利用率，也有利于防范经营风险，保护投资者的利益，提高经营效益。但事实上，我国的应收账款管理却并不理想，因此，本文以广州市上市公司的应收账款质量为研究对象，并运用一些财务指标对应收账款质量进行量化，对分析我国近几年来应收账款质量的变化趋势及现状，具有很强的理论意义。针对研究结果，提出优化应收账款质量的建议具有很重要的意义。