企业信用销售和应收账款产生是市场经济发展的必然要求。目前,我国大部分企业应收账款管理意识比较淡漠,许多企业因应收账款管理不善导致现金流紧张,甚至陷入财务危机。本文针对我国应收账款的管理现状,分析了应收账款的形成原因,并进一步提出应制定合理的应收账款管理政策,重点是制定合理的信用政策,其次还应强化企业信用销售的内部控制,最后还包括逾期应收账款的处理。 Credit sales and accounts receivable generation is a necessary requirement of the development of market economy. At present, most of China’s enterprises have relatively indifferent awareness of accounts receivable management. Many enterprises are in serious financial crisis because of poor management of accounts receivable and even financial crisis. In this paper, the status quo of China’s accounts receivable management, analysis of the reasons for the formation of accounts receivable, and further proposed should develop a reasonable management policy receivables, the focus is to develop a reasonable credit policy, followed by strengthening credit sales Of the internal control, and finally include the treatment of overdue receivables.