摘要应收账款作为信用工具或促销方法不可避免地在公司内部发生，但是通过信用额度和信用额度出售产生的应收账款只能将账面利润带给公司，而不会增加生产规模随着所需现金流入和应收账款的增加，平均账龄将继续增加，坏账损失也将增加，这对该公司的生产和运营构成潜在风险。因此，公司需要在生产经营过程中更好地管理应收账款。如果不注意应收账款的管理，大量的应收账款可能会影响公司资金的流动性，增加公司的财务和经营风险，这些情况都对公司的健康发展有害。本文以广东省原创技术有限公司为例，开头先介绍广东省原创技术有限公司的基本情况，然后分析了广东省原创技术有限公司的应收账款状况。此后，有效的指出了广东原创科技有限公司的应收账款问题。最后，将向大家提供改善公司应收帐款管理的步骤和建议。也就是说，建立适当的信贷政策，建立应收账款的账龄表，改善公司应收账款的内部控制，并改善相关的管理体系。我们希望本文的研究能够为相关领域的研究做出贡献。关键词：风险赊销内部信用制度AbstractAsacredittoolorpromotionmethod,accountsreceivableinevitablyoccurwithinthecompany.However,accountsreceivablegeneratedbysalesofcreditlineandcreditlinecanonlybringbookprofittothecompany,andwillnotincreaseproductionscale.Withtheincreaseofrequiredcashinflowandaccountsreceivable,theaverageaccountagewillcontinuetoincrease,andthelossofbaddebtswillalsoincrease,whichwillaffecttheproductionandsalesofthecompanyOperationsposeapotentialrisk.Therefore,thecompanyneedstobettermanageaccountsreceivableintheprocessofproductionandoperation.Ifwedonotpayattentiontothemanagementofaccountsreceivable,alargenumberofaccountsreceivablemayaffecttheliquidityofthecompany'sfunds,increasethecompany'sfinancialandoperationalrisks,whichareharmfultothehealthydevelopmentofthecompany.TakingGuangdongoriginaltechnologyCo.,Ltd.asanexample,thispaperfirstintroducesthebasicsituationofGuangdongoriginaltechnologyCo.,Ltd.,andthenanalyzesthereceivablesofGuangdongoriginaltechnologyCo.,Ltd.Afterthat,iteffectivelypointsoutthereceivablesofGuangdongoriginaltechnologyCo.,Ltd.Finally,wewillprovideyouwithstepsandsuggestionstoimprovethecompany'saccountsreceivablemanagement.Inotherwords,establishappropriatecreditpolicies,establishtheagingtableofaccountsreceivable,improvetheinternalcontrolofthecompany'saccountsreceivable,andimprovetherelevantmanagementsystem.Wehopethattheresearchofthispapercancontributetotheresearchofrelatedfields.Keywords:RiskSalesoncreditInternalCreditsystem目录TOC\o"1-2"\u一、引言…………………………………………………………………PAGEREF_Toc39502125\h1二、应收账款管理相关理论概述……………………………………………………………PAGEREF