摘要：应收账款是指企业在正常的经营活动中销售产品、商品、提供劳务等原因应向客户收取的款项，应收账款对于任何以信用销售的企业来说是必然存在的，但是应收账款如果管理不善会对企业产生极其不利的影响，造成企业资金链的断裂，严重的甚至导致企业的破产。当前我国企业对应收账款的管理并不完善，很多企业也并不重视应收账款管理，因此本文对企业应收账款管理的研究有着极其重要的现实意义。

　　　本文以海门市东亚铸件有限公司为研究对象，首先对海门市东亚铸件有限公司进行了一个较全面的介绍；然后阐述了该公司的应收账款的管理模式；接着对该公司的应收账款做了一系列的分析并阐述了该公司在应收账款管理方面存在的主要问题；最后，对于这些存在的问题，提出了一系列改进措施。

关键词：应收账款  信用销售 信用管理

Abstract:Accounts receivable is the enterprise sales in the ordinary course of business products, goods, services and other reasons should be charged to the client funds, accounts receivable is inevitable for any credit sales for the enterprise, but the accounts receivable of enterprises if produce extremely harmful influence mismanagement, fracture caused by enterprises the chain of funds, serious and even lead to the bankruptcy of enterprises. The current accounts receivable management of enterprises in China is not perfect, many enterprises do not attach importance to the management of accounts receivable, the enterprise should have the extremely important practical significance to study the management of accounts receivable.

　　　Taking Haimen East casting Limited company as the research object, first of all to Haimen East Casting Co. Ltd is a more comprehensive introduction; and then describes the company's accounts receivable management mode; then the company's accounts receivable to do a series of analysis and points out the main problems existing in the company in the accounts receivable management; at last, for these problems, put forward a series of improvement measures.

Keywords: accounts receivable  credit sale  credit management