摘 要近年来，伴随着我国社会主义市场经济的不断蓬勃发展，国内外市场环境竞争的持续加剧，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。相较于传统的现销方式，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。为了有效保护企业资产，减少和规避信用风险，企业应更加重视应收账款管理的相关问题。本文以沈阳萃华为研究对象，采用了实地考察法、案例分析法、文献分析法等综合研究的方法，对近年来沈阳萃华的应收账款服务和管理的现状和问题进行了分析，发现存在公司各部门人员之间的责任相互推诿、信用风险无法有效地控制、应收账款质量不佳和逾期账款回收困难等问题。针对以上问题，分析其产生原因，提出设置独立信用管理部门、加强动态化监控、优化客户风险评价体系以及完善应收账款催收制度等对策建议。增强应收账款管理意识，促进应收账款的回收效率、完善应收账款企业内部管理约束，改进应收账款流程安排，有助于提高公司的经营管理水平，保障企业稳定可持续运行。关键词：应收账款； 风险管控； 信用管理AbstractIn recent years, with the rapid development of China's socialist market economy and the increasing competition in domestic and foreign market environment, commercial credit promotion has gradually become the main means for most enterprises to further expand their market share. Compared with the traditional way of cash sale, credit sale plays an irreplaceable role in reducing operating costs, improving market share and enterprise competitiveness. In order to effectively protect the assets of enterprises and reduce and avoid the credit risk, enterprises should pay more attention to the related issues of enterprise accounts receivable management.This paper takes Shenyang Cuihua Co., Ltd. as the research object, and adopts the methods of field investigation, case analysis and literature analysis to analyze the current situation and problems of accounts receivable service and management in Shenyang Cuihua Co., Ltd. in recent years, It is f...
