摘要：在激烈竞争的市场经济中，正确运用赊销，加强应收账款的风险管理显得非常重要。企业能否有效地控制和管理应收账款，不仅直接决定了流动资金的周转水平和最终经营利润，而且还直接影响到销售收入和市场竞争力的提高。

　　　S公司在应收账款管理中存在着许多问题，由于S公司业务流程管理上存在不足，导致S公司应收账款逐年上升，这给企业的生产经营带来许多不良的影响，企业希望能找到方法对应收账款进行有效的控制和管理，使公司在激烈的市场竞争中继续发展。

　　　本文通过对S公司的内部环境及公司应收账款的管理方面上进行研究，阐述了S公司存在管理人员不能完全行使权力，分工不明确， 公司对员工的激励机制不健全，财务管理不严谨等问题；在应收账款管理方面上，指出了S公司应收账款形成的原因，并对S公司应收账款的事前、事中、事后进行了外部和内部分析，指出了S公司应收账款管理存在的问题。进而对S公司提出了实施业务流程再造的基本思路，目的在于通过S公司施行业务流程再造的过程，提高应收账款的质量，从而提高公司的市场竞争力。通过对S公司的应收账款管理实施业务流程再造过程后，S公司的财务部门工作效率提高了，应收账款周转率也明显提高，以及在根本上对公司的成本进行了严密的控制，实现了“节流”，使公司的业绩也取得了突破性的进展。

关键字：S公司，业务流程再造，应收账款管理

Abstract:Nowadays, in the fierce market economic competition, it is rather important to use credit appropriately and enhance the management of account receivable risk. If a company can not be able to control and manage the account receivable effectively, it will not only influence the situation of the working capital, but also the final operating profit, as well as the sales income and the improvement of the market competitiveness.

　　　 So far, there are a lot of problems about the management of the account receivable of the S company. Due to the shortage of the S company’s business process management, the account receivable of the S company keeps increasing year by year, and it has brought about lots of undesirable influence. Therefore, in order to keep a competitive situation in this fierce market competition, the S company is in the hope of finding an effective way to control and manage the account receivable.

　  Through observing the internal environment of the S company and the management of the company’s account receivable, the essay aims to demonstrate some problems existing in the company such as the obscure responsibilities between the employees, the disadvantages of the incentive mechanism, the shortages of the financial management, as well as the management personnel can not execute their powers well. As regards the management of the account receivable, it shows the reason of forming the account receivable, and offers an analysis of observing the process of account receivable, besides, it also demonstrates the problems of the management of the account receivable. Therefore, in order to improve the quality of the account receivable, and enhance the market competitiveness of the S company, the article aims to put forward a basic idea of reengineering the business process. By reengineering the business process, the working effectiveness of the S company’s financial department will be improved, and the turnover rate of the account receivable will be enhanced obviously. Besides, the cost of the company will be controlled and saved rigorously, then, the achievement of the company will reach a breakthrough.

Key Words：S company；Business Process Reengineering；account receivable