摘 要

在我国社会主义市场经济条件下，中小型企业面临的风险更加复杂，竞争环境也更加激烈。一个企业要想生存发展，就要不断地通过市场行为出售自身的产品或者劳务。企业可以通过赊销的方式来帮助企业提高自身的市场竞争力，减少存货，来增加企业的利润。但是，企业在获得更多利润的同时，也会存在着更多的隐患和问题，这些都将会阻碍企业的未来发展。因此，公司应该加强应收账款管理的相关工作，合理规避公司经营风险，这对于公司的可持续发展具有更重要的意义。

本文以四川科伦药业股份有限责任公司为例，通过对该公司目前应收账款管理情况进行分析，总结管理中存在的问题，针对具体问题提出相应的对策，希望能够促进该公司在应收账款管理中综合能力的提升，进一步保证该公司的业务良好运行[1]。

关键词：应收账款；赊销；信用管理

Abstract

Under the condition of China's socialist market economy,the risks faced by small and medium-sized enterprises are more complex and the competition environment is more intense. If an enterprise wants to survive and develop,it must constantly sell its products or services through market behavior. Enterprises can help enterprises improve their market competitiveness by selling on credit, reduce inventory and increase profits. However, while enterprises obtain more profits,there will be more hidden dangers and problems, which will hinder the future development of enterprises. Therefore, the company should strengthen the related work of accounts receivable management, reasonably avoid the company's business risk,which has more important significance for the sustainable development of the company.

Taking Sichuan Kelun Pharmaceutical Co., Ltd.as an example, this paper analyzes the current accounts receivable management of the company,summarizes the problems existing in the management,and puts forward corresponding countermeasures forspecific problems, hoping to promote the improvement of the company's comprehensive ability in accounts receivable management and further ensure the good operation of the company's business[1].

Key words: accounts receivable; credit sale; credit management