摘 要近年来，随着我国市场经济的发展，市场竞争加剧，企业认识到应收账款管理在企业发展中的重要作用。由于信用管理以及应收账款管理不善，许多企业都面临着财务危机。所以，企业提高应收账款管理水平尤为重要，因为有效的应收账款管理可以让企业长期保持利润，最大限度地降低风险，创造自身利益。本文为广德万力市政工程公司为研究对象，采用实地考察法、文献分析法、案例分析法等研究方法，对广德万力市政工程公司应收账款管理现状进行分析，发现广德万力市政工程公司在应收账款管理方面业务混乱、客户信用管理机制不严格、应收账款管理手段落后和应收账款回收滞后等问题。针对公司在应收账款管理方面产生的问题，分析其产生原因，提出完善相关管理体系、设置专门客户信用管理部门、提高应收账款管理水平以及加强应收账款回收等对策建议。同时完善企业有关应收账款管理方面的制度或体系，加强催收人员的催收意识，增强追回账款的手段，提高企业的经营管理水平，有利于公司的长远发展。关键词：应收账款； 应收账款管理制度； 账款回收 AbstractIn recent years, with the development of China's market economy, market competition intensifies, enterprises have realized the important role of accounts receivable management in the development of enterprises. Due to poor credit management and accounts receivable management, many enterprises are facing financial crisis. Therefore, it is particularly important for enterprises to improve the level of accounts receivable management, because effective accounts receivable management can enable enterprises to maintain profits in the long run, minimize risks and create their own interests.This article to GuangDe municipal engineering company as the research object, by the methods of on-the-spot investigation, the methods of literature analysis, case analysis, thousands of GuangDe force municipal engineering company accounts receivable management present situation analysis, found GuangDe than municipal engineering company in accounts receivable management chaos, customer credit...
