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1、随着我国社会主义市场经济的深入发展及企业间竞争的日益激烈，赊销方式已然成为企业不可或缺的一种促销策略，在商品销售总量中企业赊销的数量占了很大的比例，这也就招致企业应收账款的数额占流动资产比例显著上涨。高额赊销产生的应收账款极大地削弱了企业资金的流动性，致使企业的偿债能力有所下降，增加了企业的经营危机。这与企业应收账款账户的问题直接相关，已经成为一个影响企业生产和可持续发展运行的关键因素。详查国内外案例能够看出，应收账款风险吞噬企业生命力的能力是难以估量的,其后果令人惶惶不安。加强应收账款的日常监督，能够在赊销业务发生后,有效地减少坏账发生的概率。通过制订有效可行的应收账款管理策略,企
2、业能够通过应收账款的信用政策在流动性和效益性之间寻求均衡，最终达到股东价值最优化的目标。本文首先分析了企业在应收账款管理中存在的问题，并针对这些问题提出相关的建议对策，对我国企业应收账款管理的改善尽一份微薄之力。关键词：企业应收账款；应收账款的管理；信用政策shaftscratches,wear,andjamthesystem;2.4.1.6lubricantcleanlinessnotunderNAS7,fire-resistantoilcleanlinessisnotlowerthanNAS5;2.4.1.7ofsteam(gas),waterflushingofthepipel
3、inesystem,meetingprescribedstandards;woundedIABSTRACTWiththefurtherdevelopmentoftheenterpriseandthecompetitionbetweenthesocialistmarketeconomyofourcountryisbecomingincreasinglyfierce,credithasbecomeanindispensableenterprisepromotionstrategy,Thenumberofenterprisesaccountedforalargeproportionofcr
4、editsalesvolume,whichleadstotheamountofaccountsreceivableaccountingfortheproportionofcurrentassetsincreasedsignificantly.Highcredittheaccountsreceivablegreatlyweakentheflowofenterprisefunds,therebyreducingthesolvencyofenterprises,increasethemanagementriskoftheenterprise.Thisisdirectlyrelatedtot
5、heenterpriseaccountsreceivable,andaccountsreceivablehasbecomeoneofthekeyfactorsofproductionandoperationofenterprisesandsustainabledevelopment.Ascanbeseenfromalargenumberofdomesticandforeigncases,shouldaccountsreceivableriskabilityofphagocytesofthevitalityofenterprisesisdifficulttopredictthecons
6、equencesoffrightening.Strengthentheroutinesupervisionofaccountsreceivable,tothecreditbusiness,effectivelyreducetheprobabilityofbaddebts.Throughthedevelopmentandimplementationofeffectiveaccountsreceivablemanagementstrategy,theenterprisecanusetheaccountsreceivablecreditpolicyinseekingabalancebetw
7、eenefficiencyandliquidity,andultimatelyachievethegoalofmaximizingshareholdervalue.Thispaperfirstanalyzestheenterpriseaccountsreceivablemanagementproblems,andputforwardthecorrespondingcountermeasuresandsuggestionstosolvetheseproble
