摘要：应收账款是企业最常见也是最重要的流动资产，应收账款的多少和其流动性的强弱直接关系到企业可动用的资金有多少，资金周转的快慢又直接影响到企业是否能健康的发展。伴随着市场经济的不断发展尤其买方市场的形成。赊销的大量存在，导致近年来，我国上市公司应收账款不断增加，给企业的正常生产经营带来了很大的困难，同事对资金的周转带来不便导致资金链断层，加速了企业资产的恶化，严重的影响了企业的再生产能力。本文选取我国煤炭行业上市公司为研究对象，对应收账款质量进行定量概括，利用一些财务指标来分析我国煤炭行业2010年应收账款的现状。本文通过实证分析：得出应收账款的质量与企业的主营业务盈利质量、企业业绩、企业规模、企业成长性和坏账准备的计提比例都存在很大相关性的结论。验证了应收账款质量是影响企业业绩和主营业务盈利质量的重要因素，并且得出应收账款质量与企业的规模、成长性和坏账计提比例都有很大关系。并针对实证结果，提出提高应收账款质量的建议。这为处于各行业的企业提供一个参考，对能够找出应收账款质量上存在的问题，及应采用何种措施能更有效的提高应收账款质量都有很重要的意义。

关键词：应收账款；应收账款周转率；煤炭行业；上市公司

Abstract：Accounts receivable is the most common and most important asset，Accounts receivable and how much its liquidity is directly related to the strength of enterprises can use how much capital, capital turnover rate and affect directly whether the enterprise healthy development. Along with the continuous development of market economy especially the formation of buyer's market. Tick exist, cause in recent years, accounts receivable of Listed Companies in China continues to increase, to the normal production and operation enterprises brought great difficulties, colleagues in the capital turnover inconvenience caused capital chain fault, accelerate enterprise asset deterioration, serious influence enterprise reproduction ability.The article chooses our country coal industry listed companies as the research object, the accounts receivable of quantitative summary, using some financial indexes analysis of China's coal industry in 2010the status of accounts receivable. Through empirical analysis: that the quality of accounts receivable and the company 's main business profit quality, enterprise performance, enterprise scale, the growth of enterprises and the provision for bad debts ratio has significant correlation coefficient. Validation of the quality of accounts receivable is affects the enterprise performance and the main business profit quality factor, and that the quality of accounts receivable and the scale of the enterprise, the growth and the bad debt provision ratio has great relationship. According to the empirical results, put forward to improve the quality of receivable Zhang money advice. The companies in various industries to provide a reference, to the quality of accounts receivable to identify existing problems, and what measures should be used more effectively to improve the quality of accounts receivable has very important significance.

Key word: Accounts receivable; accounts receivable turnover ratio; coal industry; listed companies