摘 要近年来，经济的快速发展给市场带来了更加激烈的竞争。许多企业利用信用交易方式抢占市场，使企业应收账款数量迅速增加。相较于传统的现销方式，赊销在降低运营成本、提高市场占有率和企业竞争力等方面发挥着无可替代的作用，但同时也为企业带来不能如期回款甚至形成坏账的风险。扩大销售同时避免形成坏账之间的平衡成为企业现如今必须面对的重要课题。为了有效保护企业资产，减少和规避信用风险企业应更加重视企业应收账款管理的相关问题。本文以某村镇银行为研究对象，采用实地考察法、案例分析法、文献分析法等研究方法，对某村镇银行应收账款管理现状进行分析，发现某村镇银行在应收账款管理方面存在与其他经济业务相混淆、信用管理体系不完善、应收账款管理手段落后和应收账款考核流于形式等问题。针对以上问题，分析其产生原因，提出完善应收账款内部控制体系、设置独立信用管理部门、提高信息化管理水平以及完善应收账款催收考核制度等对策建议。有助于提高公司的经营管理水平，促进公司持续发展。关键词：应收账款； 信息化管理； 信用管理AbstractIn recent years, the rapid development of economy has brought more fierce competition to the market, many enterprises use the mode of credit transaction to seize the market, so that the number of accounts receivable of enterprises is growing rapidly.Compared with the traditional way of cash sale, credit sale plays an irreplaceable role in reducing the operating cost, improving the market share and the competitiveness of enterprises, but it also brings the risk that enterprises can not collect on time or even form bad debts. To avoid the balance of bad debts while expanding sales has become an important problem that enterprises must face now. In order to effectively protect the assets of enterprises, reduce and avoid the credit risk, enterprises should pay more attention to the management of enterprise accounts receivable.This paper takes Huitong Village Bank of Zhuanghe City as the research object, and uses the methods of field investiga...
