摘要在当前越发激烈的市场竞争下，随着信用政策的传播范围越发广泛，企业在进行相关的生产经营决策时，需要考虑如何增大企业利润，吸引投资者的注意力。如何合理的运用各项政策，给企业带来好处，促进企业的发展。本文甄选制造企业海天味业（以下简称海天）为钻研对象，首先介绍了应收账款的基本理论，对应收账款管理的内容进行简单的阐述，分析海天加大应收账款占比的重要性，在企业应收账款少的基础上，详细的阐述了海天应收账款存在的问题，例如应收预收占比不合理、合同管理不严、部门间的工作主体模糊，制度不全面执行不严、管理策略落后不能与企业实际相同步等问题，这些应收账款管理问题严重影响了海天的财务健康发展；最后综合不同调味品企业的优秀管理方法并结合海天实际提出调整应收占资产比重、加强合同管理、新设独立信用管理部门并明确各部门职责权限与关系、根据公司实际确定应收账款管理策略、健全激励机制等相对应对策。以便解决海天在生产经营过程中存在的应付少预收多负债比重大的问题，以达到加快公司发展，促进企业向实现经营目标不断前进。关键词:应收账款管理策略应收占比信用管理管理机制AbstractInthecurrentincreasinglyfiercemarketcompetition,withthespreadofcreditpolicymorewidely,whenenterprisesmakeproductionexperiencedecisions,theproductionofaccountsreceivablecanincreasetheprofitsofenterprisesandattracttheattentionofinvestors.Reasonableuseofcreditpolicycanbringfinancialbalancebenefitstoenterprises.ThispaperselectsHaitiancompany(Haitian)astheresearchobject.Firstly,itintroducesthebasictheoryofaccountsreceivable,brieflyexpoundsthecontentsofaccountsreceivablemanagement,analyzestheimportanceofHaitianincreasingtheproportionofaccountsreceivable,andonthebasisofthesmallamountofaccountsreceivableinenterprises,elaboratesindetailtheexistingproblemsofHaitianaccountsreceivable,suchasunreasonableproportionofaccountsreceivableinadvance,laxcontractmanagement,vagueworkingsubjectsamongdepartments,incompleteimplementationofsystems,backwardmanagementstrategies,etc.TheseproblemsofaccountsreceivablemanagementhaveseriouslyaffectedHaitian'shealthyfinancialdevelopment.Finally,combiningtheexcellentmanagementmethodsofdifferentcondimententerprisesandHaitianreality,thispaperputsforwardsomecorrespondingcountermeasures,adjustingtheproportionofaccountsreceivable,strengtheningcontractmanagement,establishinganewindependentcreditmanagementdepartmentandclarifyingtheresponsibilities,authorityandrelationshipofeachdepartment,determiningthemanagementstrategyofaccountsreceivableaccordingtotheactualsituationofthecompany,andperfectingtheincentivemechanism.InordertosolveHaitian'smajorproblemintheprocessofproductiona