摘 要企业发展过程中普遍存在着资金短缺现象。面对这样的情况，应收账款信用销售就成为企业普遍采用的一种商业模式。尽管这样的销售模式促进了产品销售，但是应收账款是否能收回存在不确定性，应收账款一旦无法收回，发生坏账损失，就会影响企业的流动资金周转效率，甚至影响企业正常生产经营情况。但过多的应收账款会导致企业经营周转困难甚至被迫破产。所以加强应收账款的管理尤为重要，做好事前对顾客的了解和顾客信用的分析，从而减少风险。加强对事中的赊销业务的日常监督做好管理控制，事后有效的催收方式，科学有效的减小坏账。基于此本文研究应收账款管理问题，建立健全应收账款管理制度，从而提高企业资金周转效率。本论文通过对耀腾维坤商贸公司应收账款现状、存在问题及原因分析，着重阐述应收账款防范机制的建立及如何处置逾期应收账款。通过耀腾维坤商贸公司应收账款实务管理中存在问题的剖析，进一步对耀腾维坤商贸公司应收账款风险防范机制的构建展开论述，详细阐述了处置逾期应收账款的一些有效措施，如提高管理层重视与加强应收账款岗位控制，改善合同管理模式，注重与客户情况追踪与加强回收管理，完善应收账款事前控制与信用评估体系等，更好的解决企业中应收账款存在的问题，维护企业权益与利益。关键词：应收账款；管理措施；信用保障AbstractThere is a general shortage of capital in the process of enterprise development. In the face of such a situation, accounts receivable credit sales become a business model commonly used by enterprises. Although such a sales model promotes the sales of products, there is uncertainty about whether accounts receivable can be recovered. Once accounts receivable cannot be recovered and bad debt losses occur, it will affect the liquidity turnover efficiency of the enterprise and even affect the normal production and operation of the enterprise. However, too much receivables will lead to business turnover difficulties or even forced bankruptcy.Based on this, this paper studies the problem of accounts receivable management, establishes and improves the accounts receivable management system, so...
