应收账款管理与控制的思考

随着我国市场经济的发展，商业信用的日益推广，以赊销方式来吸引客户已经成为企业营销的重要手段。赊销方式一方面使企业在竞争激烈的环境中占据有利的位置，另一方面导致了企业应收账款的逐渐增加。合理的应收账款，能够增加企业的竞争力，促进销售，但大量应收账款的存在，会减少企业的现金流量，同时，坏账损失的可能性也大大增加，对企业的经营带来不良的影响。应收账款占企业流动资产的比重越大，企业的经营越加困难，不少企业因此而被拖垮。因此，应收账款的管理与控制已经成为现代企业财务管理的重要内容之一。本文通过对徐工机械应收账款管理的具体情况，分析如何充分发挥应收账款的积极作用，降低应收账款的风险和成本，并提出企业加强应收账款管理的对策。

关键词： 应收账款；信用制度；内部控制
Abstract

With the development of our market economy, promote the growing business of credit, with credit to attract customers has become the main method of enterprise marketing. Credit means on the one hand so that enterprises in the competitive environment to occupy a favorable position, on the other hand, causes the enterprise accounts receivable increased gradually. Reasonable accounts receivable, to increase the competitiveness of enterprises, promote sales, but a large number of accounts receivable exist, will reduce the enterprise advanced flow, at the same time, bad debt losses may also increased significantly, to the management of the enterprise to cause negative effect. Accounts receivable liquidity of enterprises in the proportion of larger, enterprise management more difficult, a lot of enterprises therefore are worn down. Therefore, the management and control of accounts receivable has become a modern enterprise financial management is one of the important contents. This article through to the Xugong accounts receivable situation, analysis of how to give full play to the positive role of accounts receivable accounts receivable, reduce the risk and cost of enterprises, and put forward the countermeasures to strengthen the management of accounts receivable.

Key words：Account receivable；Credit policy；Internal control

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