在激烈的市场竞争下,企业为了扩大销售,采用了信用销售的方式。通过信用销售的方式,企业在增加了应收账款。应收账款的增加,虽然可以增加利润,但也增加了应收账款管理成本。文章通过分析中铁二局2012至2015年应收账款情况,提出其应收账款管理中存在的问题,并针对这些问题提出建议。 In the fierce market competition, enterprises in order to expand sales, the use of credit sales. By way of credit sales, companies are increasing accounts receivable. The increase in accounts receivable, although it can increase profits, but also increased the management fee receivables. By analyzing the accounts receivable situation of China Railway two Boards from 2012 to 2015, the paper puts forward some problems in the management of accounts receivable and puts forward some suggestions to these problems.