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要
在经济全球化的发展趋势下，我国的市场经济进行了深入的研究和发展，企业可以开展的赊销业务数量逐渐增多。为了缓解企业自身资金需求压力、加强其使用资金的效率，应该合理的对应收账款的规模进行有效控制，这对企业生产经营有重大意义。
当前，我国对应收账款管理的了解不深，对相关问题的研究尚不成熟，建立的信用管理体制还不够完善。我国大多数企业在应收账款风险管理的研究和实践中没有形成较为成熟的模式，在应收账款风险管理的具体方法方面缺乏经验，因为应收账款管理不当导致资金周转困难的企业不在少数。因此，理性的开发应收账款管理措施是必要的。在日常的生产经营中，我国企业也在适应赊销业务，不断地探索完善自身应收账款管理。
综上所述，在企业应收账款管理理论剖析的基础上，分析和总结了北大荒集团应收账款管理过程中的问题，并将发现的问题与北大荒集团应收账款的管理政策成功之处相结合，通过一系列更加严格的论证和关系的推理，提出了应收账款的解决方案。
关键词：应收账款；信用管理体系；赊销
Abstract
Under the development trend of economic globalization, the market economy of our country has carried on the thorough research and the development, the number of credit business that the enterprise can carry out gradually increases. In order to alleviate the pressure of the enterprise's own capital demand and strengthen the efficiency of its use of funds, the scale of accounts receivable should be reasonably controlled effectively, which is of great significance to the production and operation of enterprises.
At present, the understanding of accounts receivable management in China is not deep, the research on related problems is not mature, and the established credit management system is not perfect enough. Most enterprises in our country have not formed a more mature model in the research and practice of the risk management of accounts receivable, and lack experience in the specific methods of the risk management of accounts receivable, because the improper management of accounts receivable leads to the difficulty of capital turnover. Therefore, rational development of accounts receivable management measures are necessary. In the daily production and operation, our enterprises are also adapting to the credit business, constantly exploring and perfecting their own accounts receivable management.
To sum up, on the basis of the analysis of enterprise accounts receivable management theory, this paper analyzes and summarizes the problems in the process of accounts receivable management of Beidahuang Group, and combines the problems found with the success of the management policy of accounts receivable of Beidahuang Group, and puts forward the solution of accounts receivable through a series of more rigorous argumentation and reasoning of relations.
Key words: Accounts receivable; Credit management system; Sell on credit
北大荒农垦集团应收账款管理问题研究-会计学-毕业论文-毕业论文-毕业论文
