摘 要近年来，随着社会主义市场经济的不断发展，市场竞争越来越激烈，越来越多公司将赊销作为主要经济活动。相较于传统的销售方式，赊销在降低运营成本、提高市场占有率和公司竞争力等方面发挥着无可替代的作用。公司对于需要加强应收账款管理的需求不断提高。并逐渐在公司中加强对于应收账款的管理。借鉴国外经验，逐渐摸索出一条符合我国国情的应收账款管理方式。本文以庄河市实验小学为研究对象，采用实地考察法、案例分析法、文献分析法等研究方法，对庄河市实验小学应收账款管理现状进行分析，发现庄河市实验小学在应收账款与其他经济业务管理混乱，客户信用管理机制不严格引发坏账，应收账款管理手段落后导致账龄过长，应收账款考核流于形式，员工积极性不高等问题。通过以上问题，提出了有关于梳理应收账款业务流程；设置独立信用管理部门；提高信息化管理水平；完善监管流程；完善应收账款催收考核制度；调动员工积极性的对策。用全面电算化逐步代替传统手工帐，建立健全应收账款内部控制管理体系。通过以上方法提高公司的经营水平，使公司朝着一个健康向上的方向发展。关键词：应收账款管理； 内部控制； 应收账款周转率AbstractIn recent years, with the continuous development of the socialist market economy, the market competition is more and more fierce, more and more enterprises regard credit sale as the main economic activity. Compared with the traditional sales methods, credit sales play an irreplaceable role in reducing operating costs, increasing market share and enterprise competitiveness. Enterprises need to strengthen the management of accounts receivable. And gradually strengthen the management of accounts receivable in the enterprise. Drawing on foreign experience, we gradually find out a way to manage accounts receivable in line with China's national conditionsThis paper takes Zhuanghe Experimental Primary School as the research object, uses field inspection method, case analysis method, literature analysis method and other research methods, analyzes the current situation of accounts receivable manageme...
