目 录
摘要································································2
引言···············································3
一公司中应收账款概述···············································4
（一）应收账款的含义·······································4
（二）应收账款管理的目标·········································4
（三）应收账款管理的意义········································4
二我国企业应收账款中存在的问题····································5
（一）应收账款管理责任没有落实····································5
（二）销售部门考核扭偏······································5
（三）财务部门难以控制信用销售和收账·······························5
三我国企业应收账款管理存在问题原因分析·······························5
（一）迫于市场市场竞争，扩大销售···································5（二）迫于市场竞争压力，销售部为超额完成任务·························5
（三）企业担心催款过急影响业务联系··································5-6
（四）应收账款管理不完善·············································6
（五）对销售人员激励机制不健全·······································6
四解决我国企业应收账款管理存在问题的措施································6（一）加强应收账款的日常管理工作······································6
1事前控制····················································6-7
2事中控制·····················································7
3事后控制······················································7-8
（二）加强财务的管理·····················································8
（三）设置赊销批准的职级权限·············································9
（四）坚持依法治债······· ················································9
五对应收账款管理的展望·······················································10
（一）建立健全完善的科学的生产经营责任制和考核机制························10
（二）准确了解对方信用程度，制定合理的营销策略························10
（三）强化专门监督··································10
(四)企业重大生产经营活动实施民主决策、科学决策···················10-11
参考文献·····································································12
摘要
应收账款是指企业因销售商品、产品或提供劳务而形成的债权。近年来，越来越多的企
业垫付在应收账款上的资金逐年增加，造成了企业流动资金短缺，财务管理成本猛增等一些
列的消极作用，影响了税收发挥积极的调节作用，破坏了正常的市场秩序。
本文结合当前普遍应收的收账方法，结合国外的应收账款的先进管理方法，尝试着探索
适合我国企业实际的应收账款的管理和控制方法。本文从五个方面对应收账款管理问题进行
了分析、论证。第一部分应收账款管理概述，主要说明了应收账款管理的含义、目标和意义；
第二部分提出我国企业应收账款在管理中存在的问题；第三部分分析我国企业应收账款管理
存在问题的原因；第四部分提出解决我国企业应收账款管理存在问题的措施；第五部分表述
了对应收账款管理的展望。我们深信，随着应收账款管理和控制体系的不断完善，应收账款
的事前与事后控制必将趋于合理化、科学化，企业必将走出流动资金紧缺的困境，提高资金
的使用效率，维持正常的资金周转和生产经营，达到促呆变活，降低管理成本的目的，维持
整个社会经济的良性循环和整个国家的稳步发展。
关键词：
应收账款； 应收账款管理； 信用额度； 收账政策
