随着改革开放程度的逐渐加深,我国市场经济体制逐渐确立,企业对市场的竞争日益激烈,对于国有企业来说尤其如此。为了增强自身的市场竞争能力,保持占有的市场份额,很多大型国有企业实施了多种手段来进行客户的争夺,赊销就是其中非常具有代表意义的一种手段。赊销在一定程度上增强了国有企业在现代市场中的竞争力,使其占有了更多的市场份额,提升了企业效益,但同时也使企业出现了大量的应收账款,坏账损失也日益增多,增加了企业运营过程中现金流断裂的风险,对企业的长远发展极为不利。有鉴于此,本文对企业应收账款的管理与核算问题展开了分析和研究,并提出了相应的意见和建议。 With the gradual deepening of the reform and opening up, the market economy system in our country is gradually established, and the competition of enterprises to the market is becoming increasingly fierce, especially for the state-owned enterprises. In order to enhance their market competitiveness and maintain their market share, many large state-owned enterprises have implemented various means to compete with their customers. Credit sales are one of the most significant means. Credit sales to a certain extent, enhance the competitiveness of state-owned enterprises in the modern market, so that they occupy more market share and enhance the efficiency of enterprises, but also make a large number of accounts receivable enterprises, bad debt losses increasingly Increases, increasing the risk of cash flow in the course of business operations, the long-term development of enterprises is extremely unfavorable. In view of this, this paper analyzes and studies the management and accounting of accounts receivable, and puts forward corresponding opinions and suggestions.