摘要:随着市场竞争的日趋激烈，作为企业重要资产的应收账款正随之增加，存在的问题也在逐日加剧。中小型民营企业在我国国民经济中的地位越来越重要，其在应收账款管理方面存在很多不足。为了刺激销售，企业会采用的过多赊销，而形成大量的应收账款，然而应收账款的增加就降低了资金的使用效率，影响企业效益，从而阻碍企业的经营发展。因此，如何强化企业应收账款的管理，对其进行科学合理的统筹规划，是现代企业财务管理的重要的一门课题。

　　　本文主要以理论结合实践的方法，首先阐述国内外的研究现状和相关概念，提出应收账款管理的研究背景及意义，理清思路，然后以凯诺科技股份有限公司应收账款为例，对凯诺科技股份有限公司应收账款管理的情况进行研究，以其近期的财务历史数据为基数进行分析，从中发现问题，解决问题，给出相关提高应收账款管理的对策，最后结合全文做出归纳性的总结并提出展望。

关键词 应收账款；账龄分析；赊销；信用管理

Abstract:With an increasingly drastic market competition, accounts receivable as an important portion of enterprise assets have been increasing concomitantly and the involved problems are aggravated. Private enterprises, assuming an increasingly important role in national economy, have been failing to manage accounts receivable efficiently as well. To promote sales, selling on credit is too frequently adopted, engendering a large amount of accounts receivable; however, an increase in accounts receivable inevitably reduces the usage efficiency of capital, which in turn exerts a negative impact on enterprise revenue, impeding the operation and development of enterprises. Thus, it is an indispensable curriculum of contemporary business finance management that how to enhance and make overall plans scientifically for the management of accounts receivable.

　　　In this paper, current research status and the involved concepts were firstly illuminated and the research background and meaning of accounts receivable were also proposed by a means of connecting theory with practice. Subsequently, we used Kainuo Technology Company Limited by Shares as our example and studied its management situation of accounts receivable. This has been analysed building upon its recent historical financial data, expecting to discover problems within it and solve them. Also, approaches to improving the management of accounts receivable were provided. Finally, our conclusion was made within the scope of the full text and a prospective proposed.

Keywords  Accounts Receivable  Aging Analysis  Sell On Credit  Credit Management