摘要:会计准则，是一套规定文件。它用来规范会计工作中的账目的制定、账目的审核与复查、会计报表的制定与审查等一些列会计工作。而会计准则的制定是为了规范会计工作的法律性，是为了会计人员在工作时有法可依，有法必依。而公司最重要的莫过于应收账款的处理。

　　　当下，大多数企业间商品的交易是建立在商业信用基础上的，是以赊销方式实现的。然而，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。许多企业因盲目赊销，导致应收账款居高不下，呆账和坏账比例逐年升高，而利润下降，甚至连年亏损、经营难以继续，最终被迫破产或被重组.因此,为了提高企业的资金使用效率,必须加强对应收账款的管理和控制,规避企业风险。

　　　本文采用定量和定性分析相结合的分析方法，对应收账款全程管理方式和方法分析研究，力图深入、仔细的研究，以恒顺公司为研究主体，提出要建立风险防范意识，加强内部控制，加强日常管理，建立坏账准备金制度，为企业进一步加强应收账款全程管理，提高应收账款管理水平，减少减少坏账损失，提供一条切实可行的、具有很强的可操作性的思路与解决问题的方法和途径。

关键词  会计准则；应收账款；商业信用

Abstract:Accounting standards, is a set of documents. It is used to regulate the accounting work in the accounts, accounts for the audit and review, accounting statements of the formulation and review some accounting work. And the establishment of accounting standards is a legal norm for accounting work, in order to accounting duties in accordance with laws, the law. The company eventually than accounts receivable process.

　　　At present, most enterprises commodity trading is based on commercial credit, is the way to credit. However, with the development of the trade credit, enterprise credit generated between business because of accounts receivable has become more and more serious. Many companies because of blind credit, leading to high accounts receivable, doubtful and bad debts ratio increased year by year, but the profit decline, and even losses year after year, business difficult to continue, eventually forced into bankruptcy or restructuring. Therefore, in order to improve efficiency in the use of funds of enterprises, we must strengthen the management and control of accounts receivable, avoid business risk.

　　　Analysis methods of combining qualitative analysis and quantitative analysis, analysis of accounts receivable management mode and method, tries to in-depth study, careful, to Hengshun company as the research subject, proposed to establish a risk prevention awareness, strengthen internal control, strengthen the daily management, establish bad debt reserve system, enterprises to further strengthen the management should be accounts receivable, accounts receivable management level, reduce bad debt losses, and provide a feasible method and the way, has the operational ideas and solve the problem of strong.

Keywords  accounting standards   accounts receivable   commercial standing

　　　本文通过研究学习国内外众多学者专家对企业应收账款一般知识、产生的原因，了解我国企业应收账款全程管理的现状及分析存在的问题，观察思考，归纳、总结，并应用于对恒顺应收账款全程管理工作的实证分析和研究，看到其需完善之处，由此提出改进我国企业应收账款全程管理的建议和意见。希望企业尽快建立一套科学的完善的应收账款管理体系，建立应收账款信用管理制度，加强内部控制，加强日常管理，全面改善企业的应收账款全程管理。从根本上解决拖欠问题，使企业能全面掌握应收账款全程管理技术，拥有专业的应收账款管理人才，从而带动企业销售、财务、信息、营销等基础管理的变革，使企业在在激烈的市场竞争中保持良好的态势并不断发展壮大。

因为笔者考虑问题的深度及时间有限，对于公司具体应收账款全程管理方面的实践经验较少，本文存在着一定的欠缺和不足，同时研究方面也存在局限性。在针对公司应收账款全程管理方面，仅止于改进和加强应收账款全程管理的对策和建议，而未对企业需要的应收账款的融资方法作探讨。