摘 要近年来，随着快捷的信息交流方式，企业面临的市场竞争不断加剧，由于业务发展的需要和其他方面的需要，商业信用促进方式被广泛采用，导致应收账款增加，相较于传统的现销方式，赊销在提高营业收入、提高持续经营能力和企业竞争力等方面发挥着无可替代的作用。促进健康和可持续的公司增长并确保公司资产、减少和规避信用风险企业应更加重视企业应收账款管理的相关问题。本文以辽阳大东商贸有限公司为研究对象，采用实地考察法、案例分析法、文献分析法等研究方法，对辽阳大东商贸有限公司应收账款管理现状进行分析，发现辽阳大东商贸有限公司在应收账款管理制度方面不健全、信用管理体系缺失、应收账款管理手段落后和应收账款考核流于形式等问题。针对以上问题，分析其产生原因，提出完善应收账款内部控制体系、设立信用管理部门、提高应收账款管理水平以及完善应收账款催收考核制度等对策建议。强化应收账款管理意识，健全应收账款内部控制体系，实行全面信息化管理，改进应收账款管理流程，以降低应收账款坏账的发生，保证企业资产安全。关键词：应收账款； 管理； 控制AbstractFor the past few years, enterprises are facing more increasingly fierce market competition due to a quick way to exchange information. Because of the need of business development and others, the way of commercial credit promotion is widely adopted, which has resulted in the increase of accounts receivable. Compared with the traditional cash sales method, credit sales plays an irreplaceable role in improving the operating income, the sustainable operation ability and the enterprise competitiveness. Therefore, in order to promote the healthy and sustainable growth of the enterprises, ensuring the stability of its assets and reducing or even avoiding credit risks, enterprises should pay more attention to the problems related to the accounts receivable management.This paper takes Liaoyang Dadong trading co., LTD as the research object, adopting the methods of field investigation, case analysis, literature analysis and so on. It is...
