1、 摘要 I 摘 要 随着全球经济高速发展，竞争不断加剧，尤其当前全球经济危机，市场前景低迷，竞争各方短兵相接时，赊销手段更被频繁使用。企业为了扩大市场份额，往往采取赊销的销售方式，产生大量的应收账款，在大多数情况下，这种销售方式能起到较好的促销作用，扩大了销售量，增加企业利润。但是带来这些利益的同时，也存在着诸多的问题和隐患：企业逾期应收账款过多，轻则使企业资金周转困难，重则可能导致企业破产，特别是当前处在全球金融危机时期，企业破产的隐患不断加剧，所以研究企业应收账款管理存在的问题，并提出相应的对策措施就显得尤为重要。 本文首先介绍了全球金融危机的概况，然后分析了在经济危机下企业应收账款管理暴
2、露出来诸多问题，在对这些问题产生的原因进行深入的剖析之后，提出了优化应收账款管理的对策和建议。通过这篇文章可以使企业的管理者认清应收账款管理的重要性，并通过得当的措施，使企业面对经济困境时能够尽量的降低风险。 关键词 ：金融危机 应收账款 坏账 内部控制 信用政策 Abstract II Abstract With the rapid development of the global economy, increasing competition, especially in the current global economic crisis, market downturn, the p
3、arties now engage in competition, the credit was frequently used tools. Enterprises in order to expand market share, sales tend to take the credit, generate a large number of accounts receivable, in most cases, the sales promotion can play a better role, and expand the sales and increase corporate p
4、rofits. But at the same time bring about these benefits, there are many problems and hidden dangers: too many companies overdue accounts receivable, ranging from the enterprise cash flow difficulties, could result in heavy enterprise bankruptcy, especially in the current period of global financial c
5、risis enterprises growing risk of bankruptcy, the study of accounts receivable management business problems and propose measures accordingly it is particularly important. This paper first introduced an overview of the global financial crisis, and then analyzed the economic crisis in the accounts rec
6、eivable management companies exposed many problems, in the cause of these issues to conduct in-depth analysis, the proposed accounts receivable management to optimize response and recommendations. The adoption of this article can get a clear understanding of the enterprise managers the importance of accounts receivable management and, through appropriate measures to enable businesses in these difficult economic times can reduce risk as much as possible. Key words: financial crisis accounts receivable bad debt internal control credit policy
