摘要
目前我国的市场基本上都是产品供应大于需求的买方市场，市场竞争日趋激烈。为了扩大产品的销售规模，提高市场占有份额，许多企业采取赊销的方式进行促销活动。据调查，我国大约有80％的企业都不同程度地采取赊销方式进行促销活动，所以就产生了应收账款。
本文就应收账款问题进行探讨，全文共分为四大部分。第一部分是应收账款概述。第二部分是应收账款的管理现状及存在的问题，譬如：应收账款管理责任部门职责分工不明确；赊销货物前对客户的信用状况调查不够，导致应收账款不断增加；应收账款的账龄没有及时分析，导致企业风险增大；催收费用大量增加；会计核算不规范；企业管理水平不能适应市场经济发展的需求等等。第三部分是鉴于第二部分中提到的应收账款的管理现状及存在的问题针对性的提出了实行“应收账款”回收责任制，明确应收账款管理的职责；采取积极地应收账款事前控制策略，建立客户资信资料；建立应收账款的账龄分析制度；制定应收账款的事后控制，减少催收费用；控制账外应收账款，改进核算办法；优化营销管理策略，加速应收账款的回收等对策。最后在文章的结尾对应收账款管理工作提出了期望，也体现出了应收账款管理对企业的进一步发展具有很重要的作用。
关键词：应收账款；企业管理；核算；营销管理
Abstract:
at present，our products are basically market supply exceeds demand of buyer’s market，market competition is intense with each passing day. In order to expand product sales， improve market share，a lot of enterprises to take credit for the way to carry out promotional activities.
This paper discusses the problems of accounts receivable, the full text is divided into four parts. The first part is the receivable overview. The second part is the account receivable management present situation and the existing problems, such as: accounts receivable management responsibility division of responsibilities are not clear; sell goods on credit to customer credit status investigation is not enough, leading to accounts receivable increased; accounts receivable not timely analysis, causes the enterprise the risk increases; collection costs increase; accounting not standard; the level of enterprise management can not adapt to the requirement of market economy. The third part is given the second parts mentioned in accounts receivable management present situation and the existence question proposed to execute ” accounts receivable” recycling system of job responsibility, clear accounts receivable management; take active beforehand of receivable Zhang money control strategy, set up customer information; establishment of accounts receivable analysis of system; formulate accounts receivable after control, reduce the cost of collection; control accounts and accounts receivable, improve accounting methods; optimization of marketing management strategy, accelerate the recovery of accounts receivable and countermeasures. Finally, at the end of the article the accounts receivable management the job raised expectations, but also reflects the accounts receivable management to enterprise’s further development has the very vital role.
Key words: accounts receivable; enterprise management; accounting; marketing management
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