浅谈企业应收账款信用管理
摘要：随着我国市场经济的快速发展，商业信用被广泛推行，企业间的赊销业务也越来越多，有很多企业因没有对应收账款采取有效的事前、事中和事后控制，导致资金紧张，甚至陷入财务危机。应收账款管理与社会信用基础和信用体系的完备性有着密切的关系，加强企业应收账款的信用管理已成为现代企业经营管理活动中日益重要的问题。本文主要从我国企业应收账款的现状出发，分析了我国企业目前应收账款管理中出现的问题，通过分心寻找我国企业财务管理中在应收账款管理方面的弱点和问题，从而提出加强企业应收账款管理信用管理的措施和建议。
关键词： 应收账款 商业信用 信用管理 措施
Abstract
With the rapid development of China’s market economy, the commercial credit has been widely implemented, more and more inter-enterprise credit business, many companies failing to take effective prior to the accounts receivable, during and after the control, leading to funding constraints.even financial crisis. Completeness of accounts receivable management and social basis of credit and credit system is closely related to strengthening corporate accounts receivable credit management has become an increasingly important issue in the modern enterprise management activities. In this paper, starting from the status quo of China’s enterprises accounts receivable, analysis of China’s enterprises accounts receivable management, looking for weaknesses and problems in China’s enterprise financial management of accounts receivable management through distraction, which proposed to strengthen the corporate management of accounts receivable credit management measures and recommendations.
Key words: Accounts receivable Commercial credit Credit Management
Measure
目录：
一、企业信用管理的概述
二、我国应收账款管理的现状
三、企业应收账款信用管理存在的问题
四、应收账款形成的原因
五、加强企业应收账款信用管理的措施
