摘 要应收账款是企业销售商品或提供服务而形成的未收资金，本质上是企业向客户提供的一种商业信用。应收账款的存在，一方面有利于扩大企业的销售，减少商品库存，进而提升企业的竞争力，提高市场份额占比，最终增加企业的利润；另一方面，由于种种不确定因素，应收账款可能长时间无法收回，形成呆账，坏账，对企业营运资金周转和经济效益造成一定程度的影响。本文将以山西富融商贸有限公司为例，运用文献分析法，调查询问法和总结分析法，在网上参考了大量的文献，学习了以前的学者对应收账款的研究方向和内容，从而进一步更好地对该企业应收账款的现状进行分析，发现企业现阶段应收账款管理中存在的问题和不足，分析对企业造成的影响，结合实际情况提出一定的政策性建议，进而降低该企业应收账款的风险，最大程度地增加企业利润。关键词：应收账款；现状分析；政策性建议PAGE \* MERGEFORMATIAbstractTrade receivables are receivables from a company that sells products or services, essentially a commercial loan that the company grants to its customers. On the other hand, the existence of trade receivables increases the sales volume of the company, reduces the inventory of basic products, increases the competitiveness of the company, increases the market share and finally the accounts and company profits. In fact, due to various uncertainties, bad debts and bad debts arise when the debt has not been collected for a long time,Working capital sales and economic benefits.This article will take the Shanxi Furong Commerce and Trade Limited Company as an example, using the literature analysis method, the investigation inquiry method and the summary Analysis method, has collected the massive literature on the Internet, has studied the former scholar to the account receivable research direction and the content, in order to further better analyze the status quo of the enterprise accounts receivable, find the problems and deficiencies in the management of the enterprise accou...
