如何协调销售额与应收账款之间的同向关系,是制约企业发展的瓶颈之一。在价格因素影响偏弱的情况下,企业利用赊销政策有助于稳定销售渠道,保持、提升市场份额,但会致使应收账款骤增,占用企业大量资金,导致资金沉淀,同时会不可避免地产生一些坏账损失,造成企业资金匮乏、陷入困境。究其原因:一方面是由于企业对赊购方信用调查不足,给予不达信用标准的客户赊销权或超标准赊销;另一方面是清欠政策不积极,即使有的企业积极催收,也因对方各种原因无力归还欠款而徒增清欠费用。数据表明,许多企业不经常进行账龄分析,缺乏对应收账款质量的监督。本文就企业对应收帐款的管理策略进行探讨。 How to coordinate the same relationship between sales and accounts receivable is one of the bottlenecks restricting the development of enterprises. Under the weak influence of price factors, the use of credit sales policies by enterprises to help stabilize sales channels and maintain and increase market share will result in a sharp increase in accounts receivable, occupying a large amount of funds of enterprises, leading to the precipitation of funds and inevitable Some bad debt losses occurred in the land, resulting in a lack of funds for enterprises and difficulties. The reasons are as follows: On the one hand, due to the lack of credit investigations by credit companies, the credit rights granted to customers who do not meet the credit standards or credit sales are exceeded; on the other hand, the clearing policy is not active, and even if some companies actively collect credit, they also For various reasons, it was unable to return the arrears and increased the arrears. The data shows that many companies do not regularly perform aging analysis and lack supervision over the quality of receivables. This article discusses management strategies for corporate accounts receivable.