摘 要企业为了提高销售额，需在激烈的市场竞争环境中通过赊销提高销售额，导致了应收账款的形成。本文基于信用管理理念，通过对国内外应收账款管理文献的仔细分析，结合国内较为成功企业的应收账款管理模式，分析企业在收款当中存在的问题，给出较为合理的解决方法。由于国内市场环境以及企业内部管理等原因，我国企业应收账款数额普遍较大，发生坏账的风险也更高。同时产生了资金周转较慢，综合资本成本较高，企业信用管理不完善等诸多问题。因此，加强应收账款的管理迫在眉睫。本文选取沈阳国际软件产业发展有限公司为案例,通过对与之竞争的国内软件产业园比较，结合公司发展背景，分析应收账款管理情况，发现了该公司应收账款管理中存在的问题。结合现有应收账款管理体系，为沈阳国际软件产业发展有限公司提供了一系列应收账款改进方法和注意事项。通过本文的研究,为公司应收账款的管理提供了较为实用的方法，能够有效减少坏账损失，同时也为其他软件产业园应收账款管理提供参考。关键词：信用管理； 应收账款； 应收账款管理AbstractIn order to increase sales, enterprises need to increase sales through credit sales in the fierce market competition environment, which leads to the formation of accounts receivable. Based on the concept of credit management, this paper analyzes the problems existing in the collection of accounts by carefully analyzing the accounts receivable management literature at home and abroad and combining with the accounts receivable management mode of more successful enterprises in China, and gives a more reasonable solution. Domestic enterprises due to the market or management reasons, accounts receivable is generally high, bad debts are also relatively high developed countries. At the same time, there are many problems such as slow capital turnover, high comprehensive capital cost and imperfect enterprise credit management. Therefore, strengthen the management of accounts receivable is imminent.In this paper, Shenyang International Software Industry Development co., ltd. is ...
