摘 要改革开放以来，我国各大企业迅速发展，企业间的销售合作模式也越来越丰富，由原来的现金现货，慢慢演变至如今的现金现货同赊销并行的销售合作模式。然而，企业间以信用为基础的赊销模式，必然会增加企业的应收账款，进而对企业的现金流产生一定影响，使公司面临一定风险。企业若想在保证销售的同时，降低所面临的风险，就需要对应收账款管理进行一定的研究。同时，国内相比于国外，由于市场经济发展较晚，对于应收账款的研究也较晚，研究水平仍然有待提高。基于上述情形，应该不断提升应收账款的管理水平，并研究其改进方法，以达到公司增加盈利的目的。本文以中石油辽阳销售分公司为例，指出了该公司在应收账款管理中存在客户应收账款审核制度宽松且催收不及时、管理者对应收账款的管理不够重视和催收政策及员工管理制度不完善的问题，并提出严格客户信用审核制度且加强催收力度、加强管理者对应收账款管理的重视程度和建立个性化催收政策及员工管理制度的建议与对策。通过这些建议与对策，让公司在运营中，保持应收账款处在一个相对健康的范围内，降低公司运营风险，减少公司坏账损失，促进公司不断发展，以提高其市场竞争力。关键词：应收账款；坏账损失；信用销售 AbstractSince the reform and opening up, China's major enterprises have developed rapidly, and the sales cooperation mode among enterprises has become more and more rich. From the original cash spot to the current cash spot and credit sale parallel sales cooperation mode. However, the credit sale mode based on credit among enterprises will inevitably increase the accounts receivable of enterprises, which will have a certain impact on the cash flow of enterprises and make the companies face certain risks. If an enterprise wants to reduce the risk while ensuring the sales, it needs to do some research on accounts receivable management. At the same time, compared with foreign countries, due to the late development of market economy, the research on accounts receivable is also late, and the level of research still needs to be improved. Based on this, ...
