摘要：现今世界经济复苏的态势减缓，我国国内经济发展也有所下降，市场经济下的信用体系不完善。在大环境的影响下，我国国内的公司应收账款规模在不断扩大，坏账损失率也在不断提高，严重时影响到公司流动资金，加大应收账款的管理是公司保证自身经济利益的必然选择。

　　　本文从企业应收账款管理理论分析出发，了解应收账款产生的原因和影响，应收账款的目的和内容。联系采蝶轩公司的实际情况，分析公司应收账款管理现状:公司没有信用管理部门，而由销售部门负责，销售部门为了销售量，大量采取赊销方式，以至于公司应收账款规模很大，再加上缺乏内部控制和应收账款管理，应收账款余额逐年增加，坏账损失率也不断提高。通过对采蝶轩公司的情况了解，指出公司应建立健全独立的信用管理部门。通过过程控制研究应收账款的管理，将应收账款的管理分为事前管理、事中管理和事后管理三个部分。事前管理包括建立应收账款信用管理部门，应收账款信用政策的制定，健全应收账款的内部控制制度；事中管理包括建立赊销申报制度，注重合同管理，应收账款平衡处理；事后管理包括应收账款跟踪管理，催收拖欠应收账款，应收债权的出售和融资。以及应收账款的反馈管理。

关键词 应收账款管理；信用管理；过程控制

Abstract：By the trend of today's world economic recovery slowing down, China's domestic economic development has also declined, as well as imperfect credit system of the market economy.  Under the influence of the environment, the scale of China's domestic accounts receivable is expanding and bad debt loss rate also continues to improve, which affect the company's liquidity seriously. So it is necessary to increase accounts receivable management for company.

　　　In this paper, through the company’s accounts receivable management theory analysis, we understand the purpose, contents, causes and impact of accounts receivable. Contact with caidie bakery company's actual situation, we analyze the status of accounts receivable management. Credit management department be lacked, and the sales department take over it. The sales department pay more attention to sales and take a large number credit, so that the scale of the company's accounts receivable is expanding. Coupled with the lack of internal control and management of accounts receivable, the company’s accounts receivable balance is increasing year by year and bad debt loss rate is also rising. To understand the case of caidie bakery company, we point out that the company should establish a sound and independent credit management department. By process controlling ,we research accounts receivable management, which is divided into prior management, management and post-management three parts. Before the event, it includes sector of accounts receivable credit management, formulation of accounts receivable credit policy, perfection of the internal control system. For matter management, it should establish the credit reporting system, focus on contract management and balance accounts receivable. Afterwards management, it includes tracking management of receivables, recover the receivables not paid, the sale and financing of the debt. As well as feedback management about accounts receivable.

Keywords  Accounts Receivable Management  Credit Management  Process Control