ISM 公司应收账款管理研究摘要应收账款是现代企业中一项重要的流动资产，伴随着经济的飞速发展。各企业之间应收账款的管理也就越来越重要了。在这种环境下，很多企业的外部经验环境发生着变化，市场上的格局从由企业主导的卖方市场到消费者主导的买方市场。企业之间的竞争也就越来越明显。一些企业为了增强竞争力往往会提供一些更优惠的条件来吸引顾客，比如在销售的过程中采取分期付款、赊销等信用交易方式，这样的话使得利润降低。但是采取这些交易方式让企业面对新的困难，大量的资金被占用，无法及时收回。企业的资金周转困难，导致坏账风险的增加，企业的经济利益会减少。从很多的文献显示，我国的应收账款管理存在很多的问题因此，我们要加强对应收账款的管理，才能保证企业持续健康发展本文选取 SM 公司为研究对象，对其应收账款进行全面的研究，从而找出 SM公司应收账款的问题，分析其问题产生的原因，对此提出合理的对策。力求在每个环节做好应收账款管理的工作，从而提高应收账款的质量水平。【关键词】SM 公司 应收账款 信用政策 IIAbstractAccounts receivable is an important liquid asset in modern enterprises, accompanied by rapid economic development. The management of accounts receivable between enterprises is also becoming more and more important. In this environment, the external experience environment of many enterprises has changed, and the pattern of the market is from the seller's market dominated by the enterprise to the consumer-led buyer's market. The competition between businesses is becoming more and more obvious. Some enterprises to enhance competitive tend to provide more favorable conditions to attract customers, such as in the process of sale by installment payment, credit, and other ways of credit transactions, it results in lower profits. But these transactions have made it difficult for enterprises to face new problems. Large amounts of capital have been taken up and cannot be recovered in time. Enterprises' capital turnover difficulties, resulting in an increase ...
