目 录
一、金融危机下加强企业应收账款管理的意义 ··························1
二、金融危机以来应收账款管理出现的旧问题分析 ························2
（一）管理重点偏差 ··················································3
（二）缺乏风险防范意识，片面追求销售量 ·····························3
（三）内部控制存在严重缺陷 ··········································3
（四）业务员的素质不高 ··············································5
（五）法律意识过于淡薄 ··············································5
三、金融危机以来应收账款管理出现的新问题分析 ························5
（一）对外贸易下滑严重 ·············································5
（二）很多国外的应收账款无法收回 ····································6
（三）无法在短时间内收到货款 ········································6
四、加强企业应收账款管理的对策 ·····································6（一）作好资信调查，制定合理的信用政策·······························6 （二）加强应收账款的日常监控及催收力度 ·····························7（三）强化内部控制制度管理·································8
（四）建立动态资源管理系统····························9
（五）对不同时期的客户进行不同的战略，对不同的客户进行不同的战略···9
（六）运用出口信用保险····························9
内 容 摘 要
应收账款是否安全则直接影响着企业的现金流量、资金循环等，企业的快速增长需要消耗企业大量资源，如果长期增长过快而又无力解决其日益扩大的应收账款，企业会出现支付困难、周转困难。在金融危机下，应收账款对企业而言就尤其重要。本文对企业应收账款管理的现状及其存在的问题作了剖析，并提出了要加强企业应收账款的管理，必须注重客户资信调查和加强企业内部控制力度，加强应收账款的日常监控及催收力度等观点。
关键词：应收账款管理 内部控制 资信调查 信用政策
