应收账款是现代企业营销管理的重要组成部分。应收账款管理不仅有利于加

快企业资金周转、提高资金使用效率、防范经营风险,而且有利于企业维护投资

者利益、提高经济效益。因此加强应收账款管理对于企业发展具有重要的意义。

本文以HD公司为案例,着重研究HD公司应收账款问题,并分析其产生的原

因,在此基础上提出应收账款管理的有关对策。

本文首先简要阐述研究目的和意义,然后分析前人的相关研究。在具体阐述

应收账款管理的概念和内涵后,详细介绍应收账款管理的内容和评价方法。

HD公司作为一家新材料制造业企业,因管理层长期以来的主要精力放在市场

营销,企业内部管理制度不完善,执行缺乏力度,没有对应收账款采取有效控制,

导致企业的财务状况不断恶化。究其原因,主要是因为公司缺少对应收账款管理

的重视,没有单独的信用管理部门,对应收账款的业务处理也不尽合理,缺少科

学测算应收账款的公允价值,绩效考核也不完善,信息化管理手段落后。

根据HD公司应收账款产生原因,我们认为HD公司首先要设立独立的信用管

理部门,并明确其职责分工,其次要改进过去不合理评估体系,客观测算应收账

款的公允价值,第三,可以利用应收账款进行融资,减轻企业的资金压力,最后

公司还有要建立健全赊销审批和考核制度,利用信息技术提高应收账款的管理,

当然,企业也应该切实做好应收账款的催收工作。

关键词:HD公司;应收账款;应收账款融资;资信评估

ABSTRACT

Accounts receivable is an important part of the modern enterprise marketing

management. Accounts receivable management companies not only help accelerate cash

flow, improve capital efficiency and guard against operational risks,but also help

enterprises safeguard investors' interest, improve economic efficiency. Therefore,

strengthening the accounts receivable management for enterprise development is of

great significance.

In this paper, HD company as an example, focuses on HD's accounts receivable

problems and analyze its causes and propose countermeasures related to accounts

receivable management on this basis.

This article briefly describes the purpose and significance,and analysis of relevant

previous studies. Specifically addressed in the concept and content of accounts

receivable management, detailing the contents and evaluation methods receivables

management.

HD Company as a new material manufacturing enterprises, the main focus for the

management of long-on for marketing, internal management system is imperfect,

perform lack of intensity, has not taken effective control of accounts receivable,

financial position continues to lead worse. The reason is mainly because of the lack of

emphasis on the company's accounts receivable management, there is no separate credit

management departments, accounts receivable business processes are not reasonable,

and the lack of scientific estimates the fair value of accounts receivable, performance

appraisal also imperfect information management tools behind.

According to HD causes of accounts receivable, we believe HD chief to set up an

independent credit management department, and clearly its division of responsibilities,

and secondly to improve in the past unreasonable evaluation system, an objective

measure of fair value of accounts receivable, third, you can use accounts receivable

financing, reduce the financial pressure on businesses, as well as the last company to

establish a sound credit approval and appraisal system, the use of information

technology to improve the management of accounts receivable, of course, companies

should also earnestly accounts receivable collection work.

Key Words: HD Company; Accounts receivable; Accounts receivable financing;

Credit rating