摘 要近年来，随着我国的社会主义市场经济的不断发展，市场竞争的不断加剧，大多数的企业都面临着异常激烈的竞争，为了吸引更多的客户，提高企业的营业收入，许多企业都向顾客提供了信用政策的营销策略，就是所谓的赊销。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。但在同时，赊销账款的管理也成为了所有企业健康持续发展米面临的重大难题。所以为了有效保护企业的健康发展，减少和规避信用应收账款带来的风险，企业亟需重视企业应收账款管理的相关问题。本文以 A 公司为研究对象，学生亲身实习体会，从实习过程中认识感知应收账款科目。从公司的现状去发现目前企业在应收账款管理方面存在的问题，提出自己的相关观点。从而更好的为管理者提出更好的意见。帮助管理者更好的管理企业，促进企业的健康发展。关键词：应收账款； 信用风险管理； 科学管理Abstract In recent years, with the continuous development of China's socialist market economy and the increasing market competition, most enterprises are facing extremely fierce competition. In order to attract more customers and improve the business income of enterprises, many enterprises provide customers with the marketing strategy of credit policy, which is called credit sale. Compared with the traditional way of cash sale, credit sale plays an irreplaceable role in reducing operating costs, improving market share and enterprise competitiveness. But at the same time, the management of credit sales accounts has also become a major problem faced by all enterprises with healthy and sustainable development. Therefore, in order to effectively protect the healthy development of enterprises, reduce and avoid the risks brought by credit receivables, enterprises need to pay attention to the relevant issues of enterprise receivables management. This paper takes A company as the research object, and the students experience it in practice, and know and perceive the accounts...
