摘 要近年来，随着市场经济的不断发展，企业持续安全的发展变得越来越重要，然而在公司的经营管理的过程中，应收账款管理成为了一个较难问题。企业在稳定发展的过程中，重视对应收账款的管理是重要的安全保障。大多数的企业都面临着十分激烈的竞争，为了扩大规模，提高市场占有率，许多企业都向顾客提供了信用政策的销售手段，虽然信用政策强化了企业的竞争力，但因为没有使用合理的应收账款管理体系导致许多应收账款并不能收回。并且有许多企业没有对应收账款采用合理的事前、事中和事后控制，造成企业出现严重的经营问题，继而使企业正常的运行受到严重的影响。所以研究企业应收账款管理问题十分重要，完善企业的应收账款管理有利于企业的经营发展。本文主要围绕唐山丰源规划服务有限公司的应收账款管理进行研究，通过对公司应收账款周转率、应收账款周转天数等财务数据的分析，指出公司在经营管理中存在的关于应收账款管理的问题，并且运用专业财务知识结合国内外有关文章分析问题，理论与实践相结合，提出解决问题的建议与措施，希望能够为公司提供帮助。关键词：应收账款； 信用调查； 管理制度AbstractIn recent years, with the continuous development of the market economy, the sustainable and safe development of enterprises has become more and more important, and in the process of enterprise development, accounts receivable management has become a difficult problem. Most of the enterprises are faced with a very fierce competition, in order to expand the scale, enhance the competitiveness of the market share, many companies are offering customers the credit policy of sales approach, but because there is no use reasonable cause many accounts receivable and accounts receivable management system can't take back,it has become an important problem many enterprises. At the same time，many enterprises fail to adopt reasonable,in-process and post-control of receivables, resulting in serious financial problems, and then the normal operation of enterprises is seriously affected. Therefore, it is very important to study...
