摘 要由于市场经济的迅速发展，越来越多的企业通过赊销来占领市场，增加利润。货物确认收入，不再是传统的货到款到，也就是收付实现制，为了开拓更广阔的客源以及市场，以信用为根本的赊销成为一个非常重要的销售工具。贷款销售剥夺了商品准时结清的价值，也把钱从流通渠道转到了付款方式。它本质上是提供信用的形式之一。但是，债权的增加会增加企业的财务风险，企业应该对债权进行合理有效的管理。应收账款管理的终极目标是发展科学和标准化的应收账款信用政策和收款策略，制定适合企业本身发展的发展文化和发展计划，使应收账款的规模在企业的可控范围内，保证应收账款的合理规模。本文以李尔汽车系统（扬州）有限公司为研究对象，研究发现，李尔汽车系统（扬州）有限公司近年来为了扩大销售，应收账款规模不断扩大，造成了应收账款质量不佳，逾期账款回收困难，内部部门合作不佳等问题，为了解决这些问题，企业应该采取相应的措施来管理。因此，为了更好地管理赊销带来的账款问题，应收账款管理的手段也要与时俱进。关键词：销售手段；信用形式；应收账款管理 AbstractWe studied the American trade credit channels.Goods recognition income isno longer the traditional cash on delivery,that is, cash basis, in order to develop abroader source of customers and markets, credit sales as a fundamental credit has become a very important sales tool. Credit sales separate the transfer of goods from the timely realization of their value and change money from a meansof circulation to a means of payment. It is essentially a form of providing credit.In Lear automotive system (yangzhou) co., LTD as the research object, the study found that Lear automotive system (yangzhou) co.,LTD.in recent years, in order to expand sales, accounts receivable scale expands unceasingly, the quality of accounts receivable and overdue account recovery difficult, the problem such as poor internal departments, in order to solve these problems, enterprises should take corresponding measures to management. The ultimate goal of account rece...
