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1、摘要从广义看，应收账款包括企业所有债权资产，但从狭义看，应收账款指企业在销售商品、提供劳务后，应向购货方收取的款项。应收账款的作用在于减少库存与扩大销售，但同时，也存在无法收回的风险。企业为了在激烈的竞争中胜出，越来越多的采用赊销方式来吸引客户。然而，由此形成的应收账款的无法收回会产生呆账及坏账，对企业的运营及发展产生不良影响，因对企业应收账款管理执行不到位而引起资金链断裂，以至于面临财务风险的企业不在少数。目前，我国有关应收账款管理的研究大多倾向于研究某一单独领域或方面，企业在实际控制环节上更倾向
2、于事后控制。通过对JTYH公司应收账款现状及管理现状的分析，可知企业的应收账款管理应收账款管理包括事前、事中、事后管理，是一个包涵了应收账款形成之前的风险防范、部门建立、责任管理；应收账款形成的流程控制及之后应收账款逾期前对相关责任人及应收账款的监控；以及应收账款逾期后的催收，坏账处置等的全过程管理。企业在制定应收账款管理制度时应结合企业所处的生命周期阶段，分析企业面临的经营风险与财务风险，对企业的财务数据，经营流程，部门管理作具体分析，从而制定出适合本企业的应收账款管理制度。关键词：应收账款，管理
3、，制度IAbstractFromabroadperspective,accountsreceivable,includesallthecreditor'srightsassets,butlookfromthenarrowsense,accountsreceivablereferstothemoneyshouldchargefrombuyersafterenterprisessellinggoods,providinglaborservices.Theroleofaccountsreceivablei
4、storeduceinventoryandexpandsales,butatthesametime,thereisalsoariskofbeingbaddebts.Inordertowininthefiercecompetition,moreandmoreenterprisesadoptcreditwaytoattractcustomers.However,theresultingaccountsreceivablecannotbebroughtbackwillproducebadloansandb
5、addebts,andbadinfluenceontheoperationanddevelopmentoftheenterprise.Becauseoftheaccountsreceivablemanagementinenterprisesisnotcarriedoutthoroughly,runningoutofcashalwayshappen,andthefinancialrisksofenterpriseincreases.Atpresent,theresearchonthemanagemen
6、tofaccountsreceivableismostlyfocusingononesinglearea，enterprisesinthepracticalcontrolpreferaftertheevent.AfteranalyzingthecurrentsituationoftheJTYHCompany’saccountsreceivableandaccountsreceivablemanagement.Itpointsoutthataccountsreceivablemanagementinc
7、ludesthreesections:managementinadvance,presentandsubsequent.Managementinadvanceincluderiskprevention,departmentset,establishandcreditmanagement.Thepresentmanagementincludescontrollingtheformationofaccountsreceivable,responsibilitytodetermineandsupervis
8、ingaccountsreceivable.Thesubsequentmanagementincludescollectionofaccountsreceivabledisposalofbadloans,etc.Whenformulatingenterprisereceivablesmanagementsystem,itshouldtaketheenterprise'sstageoflifecycleintoconsider,analyzesthemanagement
