摘要应收账款作为企业的一项重要资产，其持有规模和持有时间对企业的持续经营和发展有着极为重要的意义，其管理状况直接影响着企业的资产质量和资产营运能力。通过对广州优维电子科技有限公司应收账款规模、占营业收入比例、周转率、坏账比例以及账龄的分析，综合评价其应收账款管理水平，发现该公司在应收账款管理中缺乏信用管理部门，对客户动态信息跟踪不及时，应收账款催收方式单一以及绩效管理制度不完善。对此优维电子科技有限公司需要设立独立的信用管理部门，加强客户动态跟踪，选择合理的催收方法，在绩效考核机制上还需强化。通过这些策略以期对公司的应收账款管理效果和质量有所提高。关键词：优维电子科技公司 应收账款 信用管理AbstractAs an important asset of an enterprise, the holding scale and holding time of accounts receivable are of great significance to the sustainable operation and development of the enterprise. By electronic technology co., LTD guangzhou optimal dimensions scale, operating income ratio, turnover of accounts receivable, bad debt ratio and aging analysis, comprehensive evaluation of the accounts receivable management level, found that the company's lack of credit management department in the management of accounts receivable, dynamic tracking information is not timely to customers, accounts receivable collection way single as well as the performance management system is not perfect. For this, youwei electronic technology co., ltd. needs to set up an independent credit management department, strengthen customer dynamic tracking, choose reasonable collection methods, and strengthen the performance appraisal mechanism. Through these strategies to improve the effectiveness and quality of the company's accounts receivable management.Keyword:Youwei Electronic Technology Co., LtdAccounts Receivable Credit management目录一、引言................................................................1（一）研究背景.....................................
