摘 要赊销是企业一种销售手段，它会引起应收账款的增加，但是赊销在很大程度上扩大了企业占据市场的份额，使企业获得可观的利润，销售量也呈上升趋势，然而，当应收账款不能按时得到回款，那么久而久之就会形成负债，企业只有加强管理公司应收账款，才能提高应收账款的回款比率。但是应收账款如果不能及时收回，日积月累就会成为坏账，不仅不能增长利润，还会给企业带来负债，只有加强管理企业的应收账款，才能提高应收账款的回款率，增加企业现金流，扩大企业效益，实现企业的财富最大化。本文以教育科技股份有限公司为研究对象，运用实地考察法、查阅相关财务报表等研究方法，对教育科技股份有限公司应收账款管理存在的问题进行研究，发现教育科技股份有限公司在应收账款管理方面存在信用管理体系不完善、账款催收债务处理方式单一和企业领导及人员对应收账款的不重视等问题。针对以上问题，分析其产生原因，提出应当严格管理应收账款客户信息，建立完善的信用部门，领导应加强对应收账款的管理意识并且要对财务风险有一定的意识。进而使公司能够持续稳定发展。关键词：应收账款； 信用管理； 持续经营AbstractCredit sales is a sales method for enterprises, which will cause the increase in accounts receivable, but credit sales have greatly expanded the company's market share, allowing enterprises to obtain considerable profits, and sales have also shown an upward trend. However, when Accounts receivable cannot be recovered on time, and over time it will form a liability. Only by strengthening the management of the company's accounts receivable can the company increase the ratio of accounts receivable. However, if the accounts receivable cannot be recovered in time, the accumulated money will become bad debts, not only can not increase profits, but also bring liabilities to the enterprise. Only by strengthening the management of the company's accounts receivable can the rate of receivables be increased Increase corporate cash flow, expand corporate benefits, and maximize corporate wealth.This article takes Hena...
