摘要随着市场经济的快速增长和国家政策的支持，企业间的竞争越来越激烈，只有不断地强化自身才会立足。所以大多数企业采用信贷交易的交易方式逐步普及市场份额，这种方法是吸引客户的有效工具。但是，企业如何避免赊销带来的风险的观念比较薄弱，大规模的应收账款无法到账，导致占用了很多的流动资产，从而使得公司周转难，这对公司未来的发展构成严重威胁。中小企业如何管理应收账款，提高应收账款回收质量，降低应收账款金额可能会产生的一系列经营风险是非常必要和值得研究的。因此，本文将以华业鞋材有限公司作为分析对象，通过分析该企业应收账款管理的实际状况，指出该企业所存在的不足之处，例如：公司大体的信用管理意识不强，信用管理体系不健全，部门管理职责不清，组织保障存在问题等。针对上述存在的相应问题，给出了加强对应收账款的跟踪监督，建立信用管理部门，明确信用管理的责任，强化客户信用管理体系等合理有效的改进方法。在最大的程度上降低坏账准备的概率，以帮助华业鞋材有限公司更好的健康发展。这对于控制应收账款风险，保障华业鞋材有限公司流畅运营有着十分重要的意义。关键词：应收账款财务分析信用管理AbstractWiththerapidgrowthofthemarketeconomyandthesupportofnationalpolicies,competitionamongenterprisesisbecomingmoreandmorefierce,andonlybyconstantlystrengtheningitselfwillitgainafoothold.Therefore,mostenterprisesadoptcredittransactionmethodstograduallypopularizemarketshare.Thismethodisaneffectivetooltoattractcustomers.However,theconceptofhowcompaniescanavoidtheriskscausedbycreditsalesisrelativelyweak.Large-scalereceivablescannotbeaccountedfor,resultinginalotofliquidassets,whichmakesthecompany'sturnoverdifficult,whichposesaseriousthreattothecompany'sfuturedevelopment.Howsmallandmedium-sizedenterprisesmanageaccountsreceivable,improvethequalityofaccountsreceivablerecovery,andreduceaseriesofoperationalrisksthatmayarisefromtheamountofaccountsreceivableareverynecessaryandworthstudying.Therefore,thisarticlewilltakeHuayeShoeMaterialCo.,Ltd.astheanalysisobject,andanalyzetheactualsituationofthecompany'saccountsreceivablemanagement,pointingouttheshortcomingsoftheenterprise,forexample:thecompany'sgeneralcreditmanagementawarenessisnotstrongThemanagementsystemisnotperfect,thedepartment'smanagementresponsibilitiesareunclear,andthereareproblemswithorganizationalguarantees.Inviewoftheabove-mentionedcorrespondingproblems,reasonableandeffectiveimprovementmethodssuchasstrengtheningthetrackingandsupervisionofaccountsreceivable,establishingacreditmanagementdepartment,clarifyingtheresponsibilityofcreditmanagement,andstrengtheningthecustomercreditmanagementsystemaregiven.Reducetheprobabilityofbad