目 录
内容摘要························································2
关键词··························································2
一、企业应收账款产生的原因·······································3
（一）市场竞争的需求·············································3
（二）消化库存的需求·············································3
（三）销售和收款的时间差·········································3
二、应收账款居高不下的原因分析··················3
（一）企业经营管理者风险意识淡薄·································4
（二）缺乏行之有效的管理制度·····································4
（三）考核体系欠科学，监管层与执行层不能平衡协调运作·············4
（四）内部控制存在缺陷···········································5
1．基础工作不健全······················5
2．内部会计控制不严·····················5
三、应收账款对企业的影响··········································5
（一）高额的应收款直接影响企业的现金流入，直接引发财务危机········5
（二）应收账款的坏账风险对企业盈利状况的影响······················6
（三）催收费用增大，形成损失······································6
四、加强企业应收账款管理的措施····································6
制定合理的信用政策·······································6
1、确定适当信用标准，谨慎选择客户···············7
2、实施具体的信用条件·········································7
3、加强逾期应收款的收账管理···································8
（二）加强应收账款的内部管理···································8
1、设置独立的信用管理部门 ····································8
2、合理分工，明确职责·········································8
五、应收账款的风险防范及改进措施····························11
（一） 应收账款的事前控制········································12
（二）应收账款的事中控制·········································12
（三）应收账款的事后控制·········································12
参 考 文 献······················································13
内 容 摘 要
文章在分析应收账款管理现状的基础上，着重从制定合理的信用政策、建立健全企业应收账款内部管理体系等方面，阐述了加强企业应收账款的日常管理，优化资源配置，提高资产的营运能力和经济效益，提高企业应收账款管理的有效性和安全性。完善应收账款管理机制，从制度建立、日常管理和事后控制三个方面提出了企业应收账款风险控制的策略。
【关键词】应收账款；信用政策 ；收账管理 ；风险防范
