摘 要随着中国市场经济的不断发展和完善，企业之间的竞争日趋激烈。赊销作为企业提高市场竞争力的重要手段，虽然增加了企业的营业收入，但都是以应收账款的形式流入企业。所以应收账款是企业在经营和发展过程中所产生的必然产物。应收账款管理问题也日渐得到重视，运用科学的、系统的应收账款管理方法可以合理有效的减少应收账款管理成本，加速资金回笼，提高企业资金的利用效率，减少坏账所造成的损失，预防财务风险。本文以沈阳翔文科技有限公司为研究分析的对象，通过对沈阳翔文科技有限公司在应收账款管理上存在的问题及原因进行分析，发现沈阳翔文科技有限公司在应收账款管理方面存在应收账款账龄长，回收慢，逾期金额高，赊销政策不科学导致坏账多，收账工作力度不足收账落实不到位 ，应收账款管理内部控制不完善等问题。根据问题及产生原因，提出了实行客户信用管理制定科学的赊销政策，落实应收账款的催收工作，建立系统的应收账款管理内部控制制度四个对策。应收账款的管理工作有效落实,才能够保证在激烈的市场竞争中占据竞争优势, 保证沈阳翔文科技有限公司的健康可持续发展。关键词： 应收账款管理； 赊销； 信用管理AbstractWith the continuous development and improvement of China's market economy, the competition among enterprises is becoming increasingly fierce. As an important means to improve the market competitiveness of enterprises, credit sales increase the business income of enterprises, but they all flow into enterprises in the form of accounts receivable. Therefore, accounts receivable is the inevitable product of the enterprise in the process of operation and development. More and more attention has been paid to the management of accounts receivable. Using scientific and systematic management methods of accounts receivable can reasonably and effectively reduce the management cost of accounts receivable, accelerate the return of funds, improve the utilization efficiency of enterprise funds, reduce the losses caused by bad debts, and prevent financial risks. This paper takes Shenyang Xiangwen Techno...
