摘  要：应收账款是指企业因销售商品或提供劳务而形成的债权。随着市场经济的发展，赊销在市场供求关系和商业竞争下产生，伴随着赊销的出现，应收账款应运而生。应收账款作为企业的一项重要资产，随着商业信用的不断发展，企业之间由于赊销业务而产生的应收账款问题也日益严峻。企业通过这种方式实现了扩大销售量，提高市场份额，降低库存成本等优势目标。也同样引发了应收账款周期过长，流动资金被大量占用，甚至影响了企业资金周转和正常的经营活动，增加企业的财务风险的不良后果。

　　　本文以M公司应收账款管理现状为例，针对公司应收账款的财务数据进行分析，探讨其在应收账款管理方面存在的问题，从完善应收账款管理系统，对赊销进行专门的财务管理，强化内部控制制度管理等方面提出应收账款管理的对策，达到规避企业应收账款财务风险的目的。

关键字：应收账款  应收账款管理  赊销  信用管理

ABSTRACT：Accounts receivable refers to the enterprises from the sale of goods or services and the formation of the creditor. Along with the development of economy ,spurred on the relation of market supply and competition,credit sales appears,moreover,accounts receivable emerge as the times require.Accounts receivable is an very important asset to kinds of enterprises.With the development of the trade credit,a serious problem of accounts receivable emerges.Because of selling on trust blindly,many corporations have got excessive accounts receivable,among which many are bad and can not be reclaimed. Although the way realizes boosting sales, shooting up market share, and reducing inventory, at the same time it also brings about side effects such as too long DSO occupation of current cash, huge impact on working capital turnover and normal operation, as well as financial risks increase. 

　　　This paper takes the M company Account Receivables  statement as an example, and it probes the problems about the account receivables management specific to analysis the Account Receivables finance date.To propose the countermeasures of account receivables management from three aspects:to perfect the account receibles management system,special financial management to the credit sales,to strengthen the internal control system.,so as to get the target of avoiding the finance risk in the enterprise.

Keywords：account receivable ; account receivable management ; open account ; credit management