摘 要
随着市场竞争日益激烈，许多企业都采取信用赊销的方式增加销售额。使企业应收账款上升，交易风险变大，甚至导致资金周转困难、无法维持正常的生产经营。因此在企业管理活动中应收账款工作环节是必须要健全与完善的。
本文以中煤百通公司为例，指出应收账款管理过程中存在大客户占用资金巨大；而小客户分布散，数量多，应收账款虽小但质量不高等现象，导致公司可用现金流短缺局面；逾期应收账款金额较大，对公司造成较大损失；同时阐明了公司在应收账款管理时会遇到大客户信用风险、小客户信用风险和战略性信用风险，最后，对中煤百通公司提出完善应收账款的管理措施。
关键词：应收账款管理；现状分析；政策及建议
Abstract
With an increasingly competitive market, many companies are taking credit for ways to increase credit sales. The enterprise accounts receivable increased transaction risk becomes large, and even lead to liquidity problems, unable to maintain normal production operations. Therefore, the enterprise receivables management activities are part of the work necessary to improve and perfect.
In this paper, coal Belden, for example, pointed out that the existence of accounts receivable management process large customers occupy huge funds; while small customers scattered distribution, quantity, quality receivables is small but the phenomenon is not high, resulting in the company’s available cash flow shortages; overdue accounts receivable amount is large, resulting in large losses to the company; simultaneously clarified in the accounts receivable management company will encounter a large customer credit risk, credit risk of small customers and strategic credit risk, and finally for coal companies to improve Belden receivable management measures.
Keywords: accounts receivable management; situation analysis; policies and proposals
目录
3应收账款管理存在问题（举例分析）……………………….. 3
4对应收账款管理的对策（举例分析）……………………….. 6
