摘要：近几年，我国社会主义市场经济体制飞速发展，市场化程度日益加深，经济的腾飞，使得企业不得不面对日益残酷激烈的竞争。企业迫于生存和发展，纷纷采取信用赊销的方式来获取订单，提升其销售额。对企业而言，赊销便产生应收账款，而应收账款作为企业的一项重要资产，如果管理不善，将导致高额的流动资金被占用，影响企业的资金周转。目前，我国绝大部分的企业对应收账款尚缺乏行之有效的管理办法，应收账款管理风险的意识也较为薄弱。因应收账款管理不善致使企业资金周转困难、陷入经营困境的中小型企业还是广泛存在的。因此，在现有条件下如何加强应收账款的管理对于企业来说是一个具有现实性意义的课题。

　　　本文以深圳天微电子有限公司为例，根据财务管理和会计学的相关理论知识，运用案例分析与规范分析相结合的方法，对该公司应收账款管理过程中存在的问题进行分析，归纳了产生这些问题的原因，并提出有效的应收账款管理方法，以引导企业朝着健康的方向发展，实现企业的可持续经营。

关键词 赊销；应收账款；信用管理

Abstract：In recent years, the rapid development of the socialist market economic system in our country, the deepening marketization of economic take-off, makes the enterprise have to face more cruel competition. In order to  survive and develop , Enterprises are taking credit credit way to get the order, raise its sales. , for the enterprise to sell on credit to produce accounts receivable, accounts receivable as an enterprise's important assets, if if not managed properly,it will lead to higher liquidity occupied, affecting the enterprise capital turnover. At present, most of the enterprise in our country is still lack of effective measures for the management of accounts receivable and management of accounts receivable risk awareness is weak, too. the bad management of accounts receivable  resulting in corporate cash flow difficulties is widespread in small and medium-sized enterprises. Therefore, how to strengthen the management of accounts receivable under the existing conditions for enterprises is a realistic significance subject.

　　　Taking TianWei microelectronics of shenzhen co.LTD as an example, according to the relevant theory of financial management and accounting. using the method of case analysis and normative analysis method, on the company's accounts receivable management problems that exist in the process was summarized and analyzed the causes of these problems. And propose effective receivables management methods.To guide enterprises toward a healthy development and achieve the sustainable management of the enterprise.

Keywords  sell on credit  accounts receivable  credit management