摘要经济越发展，各个企业之间的在市场竞争中就越来越激烈。部分企业为了保持其市场占有份额，滥用赊销政策，不惜采用大量的赊销等不良营销手段来提升其市场占有率，导致企业内部应收账款的管理出现混乱。基于以上情况，有必要对应收账款管理存在问题及对策进行分析。本文对金属加工业应收账款问题进行分析，首先分析了广州洪利金属加工有限公司管理应收账款情况，了解其应收账款现在政策，在营业收入中有多少应收账款没有收回，还有就是应收账款的账龄近几年的分布情况及其他等信息；从而找到在管理应收账款方面存在的短板和不足，大概情况是应收账款的质量较低下，应收账款收回的速度变慢了，销售政策制定不合理，缺乏应收账款动态跟踪，应收账款管理制度不系统，不完善；且针对该公司所存在的问题提出了建议与对策，主要完善应收账款管理制度，建立合理的坏账准备计提方法如何完善客户信用档案和建立科学的信用期限等建议。通过对广州洪利金属加工有限公司在管理应收账款方面工作的分析，找到了管理不完善的地方，这样才能找出切合实际的方案，从而做到合理控制应收账款风险，提高企业的资金利用率，作出有利企业持久发展的正确决策，以获得公司最大收益。关键词：应收账款管理信用政策AbstractThemoretheeconomydevelops,themoreandmorefierceisthemarketcompetitionamongtheenterprises.Inordertomaintaintheirmarketshare,someenterprisesabusecreditsalespoliciesandusealotofbadmarketingmethodssuchascreditsalestoimprovetheirmarketshare,resultinginconfusioninthemanagementofinternalaccountsreceivable.Basedontheabovesituation,itisnecessarytoanalyzetheproblemsandcountermeasuresofaccountsreceivablemanagementAccountsreceivableproblemisanalyzedinthispaper,themetalprocessingindustry,analyzestheguangzhouHongLimetalprocessingco.,LTD.,tomanagetheaccountsreceivable,understanditsaccountsreceivablepolicynow,howmanyaccountsreceivableinoperatingincomedidnottakeback,andtheaccountsreceivableaginginrecentyears,distributionandotherinformationsuchas;Inordertofindtheshortcomingsanddeficienciesinthemanagementofaccountsreceivable,probablythesituationisthatthequalityofaccountsreceivableislower,therateofaccountsreceivablecollectionisslower,thesalespolicyisunreasonable,thelackofdynamictrackingofaccountsreceivable,accountsreceivablemanagementsystemisnotsystematic,notperfect;Andinviewofthecompany'sproblemsputforwardSuggestionsandcountermeasures,mainlyimprovetheaccountsreceivablemanagementsystem,theestablishmentofareasonablebaddebtprovisionmethodhowtoimprovecustomercreditfilesandestablishascientificcreditperiod.ByguangzhouHongLimetalprocessingco.,LTDinthemanagementofaccountsreceivableworkanalysis,foundthemanagementisnotperfect,soastofindoutpracticalsolutions,soastoachievereaso