摘要对企业流动资产而言应收账款至关重要，属于一种特殊的商业信用，企业利用此种形式给客户提供了赊销服务，并且应用的范围也很广。很多企业虽然依靠赊销提高了企业销售额，而信用管理机制不完善，赊销一方面提高了企业销量，但也使企业面临棘手的应收账款回收难等后续问题。本文从C公司的应收账款管理现状出发，深入分析了应收账款占流动资产过大、应收账款周转率偏低，应收账款回收困难、账龄结构不合理，长期应收账款占比过重等问题，进而提出了加强应收账款的事前管理、采取多样化催收方式、完善应收账款的账龄结构管理、将应收账款的回收纳入绩效考核等解决措施。希望借此能够改善C公司存在的问题，进而能够稳定发展。关键词：应收账款管理赊销信用管理AbstractForthecurrentassetsofenterprises,accountsreceivableisveryimportant,whichbelongstoaspecialbusinesscredit.Enterprisesusethisformtoprovidecustomerswithcreditsalesservices,andthescopeofapplicationisverywide.Althoughmanyenterprisesrelyoncreditsalestoimprovetheirsales,andthecreditmanagementmechanismisnotperfect,ontheonehand,creditsalesimprovetheirsales,butitalsomakesenterprisesfacethefollowingproblems,suchasdifficultrecoveryofaccountsreceivableandsoon.BasedonthecurrentsituationofaccountsreceivablemanagementincompanyC,thispaperanalyzestheproblemsofaccountsreceivableaccountingfortoolargecurrentassets,lowturnoverrateofaccountsreceivable,difficultrecoveryofaccountsreceivable,unreasonableagingstructure,andexcessivelong-termaccountsreceivable,andthenputsforwardtostrengthentheadvancemanagementofaccountsreceivable,adoptdiversifiedcollectionmethods,improvetheagingstructuremanagementofaccountsreceivableTaketherecoveryofaccountsreceivableintotheperformanceappraisalandothersolutions.IhopethatthiscanimprovetheexistingproblemsofcompanyC,andthenstabledevelopment.Keywords:AccountsreceivableSaleoncreditCreditmanagement目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38897227"一、引言PAGEREF_Toc38897227\h1HYPERLINK\l"_Toc38897228"二、应收账款管理理论概述PAGEREF_Toc38897228\h1HYPERLINK\l"_Toc38897229"三、C公司应收账款管理现状PAGEREF_Toc38897229\h2HYPERLINK\l"_Toc38897230"（一）C公司概况PAGEREF_Toc38897230\h2HYPERLINK\l"_Toc38897231"（二）应收账款相关指标分析3HYPERLINK\l"_Toc38897232"（三）C公司应收账款管理流程现状5HYPERLINK\l"_Toc38897233"四、C公司应收账款管理存在的问题8HYPERLINK\l"_Toc38897234"（一）应收账款占流动资产过大8HYPERLINK\l"_Toc38897235"（二）应收账款周转率偏低，应收账款回收困难8HYPERLINK\l"_Toc38897236"（三）账龄结构不合理，