摘要：现代商业的发展加剧了企业之间的日趋激烈的竞争，在激烈的竞争中信用销售得以迅速发展。这一销售方式导致应收账款的大量产生，但应收账款存在到期账款无法回收的风险。而作为流动资产的重要组成部分应收账款对企业现金流的影响是不容忽视的。目前我国的很多企业对应收账款的管理存在着管理意识不强，管理方式落后等问题，甚至部分企业因为应收账款管理不善导致现金流紧张陷入危机。如何对企业应收账款进行科学有效的管理是应收账款研究的重点。

　　　受行业不景气的影响，青岛碱业产生的应收账款数额迅速增加。应收账款管理日益成为企业资产管理尤其是流动资产管理的重要组成部分。由于受到企业外部环境和内部各种因素制约，青岛碱业在应收账款管理方面存在一系列问题，如应收账款周转率过低，账龄时间较长，占流动资产比重过大等。

　　　本文从青岛碱业实际情况出发，对公司应收账款管理问题进行了比较深入的研究。文章首先介绍了论文研究的意义、目的、研究方法，其次对应收账款的相关理论进行了相关介绍，再次之对青岛碱业应收账款管理存在的问题做了分析，找出了问题存在的原因。最后针对青岛碱业具体情况，对应收账款管理提出了具体管理对策与建议。

关键词 应收账款；控制；管理 

Abstract：The development of modern commerce acerbates the fierce competition between companies, and sales develop rapidly in this case. It leads to a large number of accounts receivable, which has the risk of not being received in the future. Current asset is an import part of account receivable, so its influence can not be ignored. Many companies in our country have no strong awareness of account receivable management, and even some companies lead to financial crisis.

　　Affected by the downturn in the industry, the amount of receivables generated by the Qingdao soda ash industrial is increasing rapidly. Accounts receivable management is increasingly becoming an import part of company management. Due to the influence of the external environment and internal various factors , the Qingdao soda ash industrial in accounts receivable management has a series of problems, such as low accounts receivable turnover ratio, a long aging time and accounting for the proportion of current assets.

　　This paper has a deep research on Qingdao soda ash industrial. This article first introduces the purpose and research methods, then describes accounts receivable related theory then analyzes and find out what causes the problem. Finally it proposes the management suggestions in details.  

Keyword   Accounts receivable   Control   Management