PAGE\*MERGEFORMAT3摘要在我国建筑施工企业快速发展的道路上，想要能够在行业中快速壮大，通常采用赊销方式进行交易。但受到国内外经济和建筑施工市场的影响下，绝大部分监视施工企业的应收账款都在不断的增长，并会处在较高水平难以下降。如果企业内部管理不善，往往会导致企业发生的财务危机，所以应收账款的管理对各企业的可持续发展越来越重要，都已经成为企业财务管理的重要内容。但如今仍有许多企业在应收账款管理中存在诸多的问题，如日常管理不到位，信用管理制度不规范，催收账款行为方式不合理等。这些问题都有可能给企业未来的发展带来不良影响，并会影响企业日常就经营。因此，如何降低应收账款风险，科学进行应收账款的管理，已经成为每个企业经营中都不可忽视的一个重要课题。本文，将从JXLJ公司为例，将从该企业应收账款管理所存在的管理问题着手，探讨并分析提出自己的相应的应对对策。关键词：JXLJ公司应收账款管理信用管理AbstractOntheroadofrapiddevelopmentofChina'sconstructionenterprises,wanttobeabletogrowrapidlyintheindustry,usuallyusingcredittotrade.However,undertheinfluenceofdomesticandforeigneconomyandconstructionmarket,thevastmajorityoftheaccountsreceivableofthemonitoringconstructionenterprisesaregrowingcontinuously,andwillbeatahighleveldifficulttodecline.Iftheinternalmanagementofenterprises,oftenleadtofinancialcrisis,sothemanagementofaccountsreceivabletothesustainabledevelopmentofenterprisesismoreandmoreimportant,hasbecomeanimportantpartofthefinancialmanagementofenterprises.However,therearestillmanyenterprisesintheaccountsreceivablemanagementtherearemanyproblems,suchastheday-to-daymanagementisnotinplace,creditmanagementsystemisnotstandardized,collectionofaccountsbehaviorisunreasonable.Theseproblemsarelikelytobringadverseeffectsonthefuturedevelopmentofenterprises,andwillaffectthedailyoperationofenterprises.Therefore,howtoreducetheriskofaccountsreceivable,scientificmanagementofaccountsreceivable,hasbecomeanimportantissuethateveryenterprisecannotbeignored.Thispaper,fromJXLJcompanyasanexample,willstartfromthemanagementofaccountsreceivablemanagementoftheenterprise,toexploreandanalyzetheirowncorrespondingcountermeasures.Keywords:JXLJCompanyAccountsreceivablemanagementCreditmanagement目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc33182535"一、引言……………………………………………………………………………PAGEREF_Toc33182535\h1HYPERLINK\l"_Toc33182536"二、应收账款的必要性…………………………………………………………PAGEREF_Toc33182536\h1HYPERLINK\l"_Toc33182537"（一）设置应收账款的原因…………………………………………………………PAGEREF_Toc3318253