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诚信申明 本人申明： 我所呈交的本科毕业设计（论文）是本人在导师指导下对四年专业知识而进行的研究工作及全面的总结。尽我所知，除了文中特别加以标注和致谢中所罗列的内容以外，论文中创新处不包含其他人已经发表或撰写过的研究成果，也不包含为获得北京化工大学或其它教育机构的学位或证书而已经使用过的材料。与我一同完成毕业设计（论文）的同学对本课题所做的任何贡献均已在文中做了明确的说明并表示了谢意。 若有不实之处，本人承担一切相关责任。 本人签名： 年 月 日 企业应收账款管理 —以藁城市盛达卫星天线厂市场经济的迅猛发展，竞争的不断加剧，采用分期收款方式和赊销策略被越来越多的企业所采用，使企业的应收账款明显增多，从而直接影响企业的资金周转，并隐含着较大的财务风险。为此，加强应收账款的管理，防范企业财务风险已成为企业经营活动中日益重要的问题。企业随着中国改革开放而不断地发展，已成为中国经济发展不可或缺的部分，它是中国国民经济的龙头和最具活力的部分。随着国际市场竞争的加剧，为了自身的生存和发展，扩大销售和提高市场占有率，赊销已成为企业提高竞争能力的一种手段。本文在对中小企业应收账款现状进行分析的基础上，对形成应收账款现状的原因做了全面系统的剖析，并结合应收账款管理的基础理论以及中小企业的实际情况，对中小企业应收账款管理提出了相应对策建议企业如何加强应收账款的管理，防范坏账损失的发生；在发生坏账损失时，如何采取有效的措施，减少坏账损失，降低私营企业风险。 藁城市盛达卫星天线厂 关键词：中小企业 应收账款管理 问题对策 Management of enterprise accounts receivable ——In Gaocheng City Sheng Tatsu of the satellite antenna plant as an example Abstract In the rapid development of market economy situation, ceaseless aggravate of competition, the instalment and credit strategy is adopted by more and more enterprises, make the enterprise accounts receivable increased significantly, which directly affect the enterprise capital turnover, and implies a greater financial risk.Therefore, to strengthen the management of accounts receivable, to guard against financial risks has become the business activities of enterprises in the increasingly important issue.And in numerous types of enterprises, small and medium enterprises in Chinas reform and opening up and development, Chinas economic development has become the indispensable part of Chinese national economy, it is the leading and most vibrant part of.With the intensification of market competition, small and medium enterprises for their own survival and development, expand sales and improve market share, credit has become the small and medium-sized enterprises to increase the competitive ability of a means.In this paper, to the small and medium-sized enterprise account receivable based on the analysis of present situation, on the formation of accoun