摘要:随着市场主义经济体制的逐步确立与完善，经济市场化程度日益提高，企业应收账款的数额迅速增加，应收账款管理日益成为企业信用管理的重要组成部分。但是现在很多企业在应收账款管理中都存在问题。本文以虹亚投资担保有限公司为例，具体分析公司应收账款管理存在的问题。第一，企业内部管理不到位。第二，风险意识薄弱。第三，企业没有根据客户具体情况制定相关信用政策。第四，采取的收账政策也不合理。并且根据发现的问题，结合企业的实际情况，提出管理建议。

　　　应收账款管理在一定程度上关系到企业的生存和发展，企业必须加强应收账款管理。本文认为应收账款管理不仅仅指应收账款发生后的管理，而应该包括事前、事中和事后管理三个方面。首先企业建立信用管理部门，加强风险意识，为管理打下基础。然后在与客户进行信用交易前，完善信用政策。最后加强应收账款催收管理，及时收回账款。

关键词 应收账款；管理；信用政策；收账方式

Abstract:As the market economic system gradually established and improved, the degree of the national economy is rising continuously, the amount of receivables is rapidly increasing, and accounts receivable management is increasingly becoming an important part of the business credit management. Now many companies have a problem with the accounts receivable management. This thesis takes the HongYa Investment Guarantee Corporation，for example. It specifically analyzes the corporation's accounts receivable management problems including four parts: the internal management is not in place; the risk awareness of corporate officers is weak; the corporation does not formulate the corresponding credit policy according to the specific circumstances of the customer; collection policy taken by the corporation in the recovery of accounts receivable is unreasonable. In accordance with the specific problems and the actual situation of enterprises, this thesis presents some suggestions for the better accounts receivable management.

　　　To some extent, receivable management relates to the survival and development of enterprises. The corporation must strengthen the management of accounts receivable. The thesis argues that accounts receivable management should include before, during and after the management. Firstly the corporation should establish credit management department and enhance the risk awareness. Then improving credit policy .Finally strengthen accounts receivable collection management.

Keywords   Financial Management  Cost Control  Problems  Suggestion

　　　本文主要有四个部分。第一部分为绪论，主要介绍研究背景和国内外现状。说明目前我国大多企业在应收账款管理即信用管理方面存在不足，需要加强应收账款管理。第二部分主要是概述应收账款管理基本理论，具体了解应收账款管理内容，从理论方面认识应收账款管理。第三部分则是以虹亚投资担保有限公司为例，对其在应收账款管理方面存在的问题进行阐述和分析，通过事例，进一步了解目前大多数企业在应收账款管理方面的不足表现在什么方面。根据第三部分发现的问题，最后部分就是对虹亚投资担保有限公司应收账款管理提出建议，这也是本文的重心。