摘 要

 

本文以机械制造业中一家典型的公司——中联重科股份有限公司为例，立足中联重科股份有限公司应收账款管理现状以及规模进行分析，分析之后发现该公司在应收账款催收管理、监控机制、客户信用管理以及管理体系建设等层面发现中联重科公司存在催收主体不明确、缺乏自有控制体系、监控机制实施有效性不强、应收账款管理信息化管理能力较弱等问题。针对相关的问题给予相应的解决方案从而加强中联重科公司对于应收账款的管理的能力，更好保障企业的长久发展。

 

关键词：应收账款；应收账款管理；客户信用；管理体系

 

Abstract

 

In this paper, Zoomlion Co., Ltd., a typical company in machinery manufacturing industry, is taken as an example.Based on the analysis of the current situation and scale of accounts receivable management in Zoomlion Co., Ltd., it is found that Zoomlion has some problems such as unclear collection subject, lack of own control system,ineffective implementation of monitoring mechanism and weak information management ability of accounts receivable management. In view of the related problems,give corresponding solutions to strengthen Zoomlion's ability to manage accounts receivable, and better guarantee the long-term development of the enterprise.

 

Key words:accounts receivable;accounts receivable management; customer credit; management system