摘 要随着我国经济的快速成长，市场竞争不断加剧，为了抢夺客户，拓展销售路径，商业信用促销方式逐渐成为了大多数企业进一步扩大市场占有率的主要手段。相对于传统的现销方式，赊销在降低运营成本、提高市场占有率和企业竞争力等方面发挥着无可替代的作用。为了保护企业资产，规避信用风险企业应该更加重视应收账款管理的相关问题。本文以华泰信用评级有限公司为研究对象，采用实地考察法、案例分析法等研究方法对华泰信用评级有限公司应收账款管理现状进行分析，发现华泰信用评级有限公司在应收账款管理方面存在着与其他经济业务管理混乱、客户信用管理机制不健全、应收账款催收力度不足、绩效考核体系不健全等问题。针对以上问题，分析其产生的原因，提出了完善应收账款内部控制体系、加强客户信用调查、增强应收账款催收力度和完善应收账款绩效考核机制等建议对策。因此，完善合理有效的内部控制制度、强化应收账款管理意识、改进应收账款的管理流程，对公司提高经营效率以及持续发展有重要作用。关键词：应收账款； 信用管理； 账龄分析； 周转率分析本科论文AbstractWith the rapid growth of China's economy, market competition is increasingly intensified. In order to grab customers and expand the sales path, commercial credit promotion has gradually become the main means for most enterprises to further expand their market share. Compared with the traditional cash sales, credit sales play an irreplaceable role in reducing operation cost, improving market share and enterprise competitiveness. In order to protect the assets of enterprises, enterprises should pay more attention to the related issues of accounts receivable management to avoid credit risks.Taking huatai credit rating co., LTD as the research object, using the methods of on-the-spot investigation, case analysis to huatai credit rating co., LTD., accounts receivable management present situation analysis, found that huatai credit rating co., LTD., exist in the accounts receivable management and other economic business management chaos, customer...
