企业应收账款管理问题研究——以海尔公司为例内容摘要现今，我国经济正处于突破发展的阶段，各行业面临着不同的机遇与挑战。然而，每个企业都有一个共同的目标：“必须做强做大，争先做行业龙头”。随着企业商业的竞争激烈和现代科技的快速发展，越来越多的企业都选择使用应收账款来留住客户，不断改善企业收款政策，延长收款期限，提高客户大的信用额度，以防止竞争对手使用更优越的收款政策和增加失去客户的可能性。由于各种原因，每年都会产生大量的企业之间的应收账款。应收账款的过度增长会直接增加企业的成本，不利于企业自身的科学规划发展。它也是一颗无形的定时炸弹。累计的应收账款不能及时回收,和现金流无法在指定的时间内投入生产线,会间接影响下一步生产经营系统的正常运行,会对生产计划造成不利影响,因此可以看出企业应收账款需要科学严谨的管理。本文分析了海尔公司应收账款管理中所存在的问题，并分析了问题产生的原因，且总结了应收账款管理的对策。关键词：应收账款；信用；对策IStudy on the Management of Enterprise Accounts Receivable –Taking Haier Company as an ExampleAbstract Nowadays, China's economy is in the stage of breakthrough development, and various industries are facing different opportunities and challenges. However, every enterprise has a common goal: "we must be stronger and bigger, and strive to be the industry leader first.". With the fierce business competition and the rapid development of modern technology, more and more enterprises choose to use accounts receivable to retain customers, constantly improve the enterprise collection policy, extend the collection period, increase the customer's large credit limit, in order to prevent competitors from using more superior collection policy and increase the possibility of losing customers.Due to various reasons, every year a large number of accounts receivable are generated between enterprises and enterprises, and between enterprises and affiliated parties. Excessive growth of accounts receivable will directly infla...
