摘  要：随着市场竞争的不断加剧，企业为了扩大自身的市场，开始利用商业信用进行赊销，应收账款也就应运而生，应收账款是企业拥有的一项非常重要的资产，它的管理是否完善直接影响着企业的发展。因此，加强企业应收账款管理，建立应收账款防范机制非常重要。目前，我国的应收账款总量在逐渐递增，企业垫支在应收账款上的资金也在逐年增长。完善应收账款管理机制，对加快货款回收、防范财务风险、提高经济效益具有重要意义。本文以生产销售型企业为研究对象，分析企业应收账款款项的成因，管理的不足，对企业应收账款管理中存在的问题展开探讨，运用相关的理论知识，提出弥补这些制度里存在漏洞的管理对策，从而帮助企业提高资金运营，完善企业的应收账款的管理制度。 

关键词：应收账款成因  管理机制  存在问题  财务风险 管理对策

ABSTRACT：Along with the fierce market competition, the company in order to expand their markets, began to use the credit to sell, accounts receivable is asset which is very important to the company. Whether it's the perfect management will directly affect the development of the company.so strengthen the management of accounts receivable, Establishment of accounts receivable prevention mechanism is very important.From now on , our accounts receivable amount is in gradually increasing, and the company pay the money in the account receivable is increasing year by year, improvement of accounts receivable management mechanism,to accelerate the recovery of the purchase price,the prevention of financial risks, improve the economic benefit is very important.this paper in oeder to production and sales company as the object，analysis the cause of accounts receivable, lack of management, discussion the accounts receivable management problems,using the relevant theoretical knowledge,present these institution how to deal with, to help the company improve the capital operation,perfect the company’s accounts receivable management system.

Keywords：The cause of accounts receivable;Management mechanism;Problems;Financial risk;Management game