目录摘要Abstract…key words.、绪论(一)研究背景…2二、理论基础.3(一)阳光电源有限公司.….3(二)应收账款的概念…(三)应收账款的形成原因三、应收账款对企业发展的重要意义.4四、阳光电源有限公司应收账款管理的现状及问题分析.5(一)不合理的职能分工导致权责不明晰..5(二)前期客户调查环节的缺失.…(三)缺乏相应的信用管理机制7(四)应收账款机会成本增加，周转率下降.7五、阳光电源有限公司应收账款管理的具体措施.7(一)建立独立的信用管理部门.8(二)加强内部控制，对不同信用等级的客户建立对应的信用政策8(三)建立应收账款客户管理系统9(四)形成适当完好的应收账款的管理制度.9(五)结合现实情况，合理计提坏账准备..10六、总结10阳光电源有限公司应收账款管理重庆工商大学派斯学院专业名称年级班别学生姓名摘要：应收账款是指企业在正常的买卖过程中，因各种交易活动，对购买单位应收取的钱财款项。它代表着企业卖东西过程中被买家所得到的物品，是商业信用的结果。对于企业来说，应收账款管理在促进销量、降低库存、贷款融资等方面都能够起到积极的促进作用，随着时代的发展，新能源类型的企业大量产生，同类企业竞争激烈，而他们都不约而同的面临着应收账款管理问题。笔者针对阳光电源有限公司应收账款管理展开调查，发现该公司存在着许多问题：即不合理的职能分工导致权责不明晰、前期客户调查环节的缺失、缺乏相应的信用管理机制、应收账款机会成本增加，周转率下降：针对这些问题，笔者在大量翻阅文献，结合实际情况的基础上，提出了阳光电源有限公司应收账款管理的具体措施，即建立独立的信用管理部门、加强内部控制，对不同信用等级的客户建立对应的信用政策、建立应收账款客户管理系统、形成适当完好的应收账款的管理制度、结合现实情况合理计提坏账准备。关键词：应收账款；计提坏账；管理；信用Abstract:Accounts receivable refers to the enterprise in the normal trading process,because of various trading activities,the money should be collected to buy the unit.Itrepresents the goods acquired by the buyer in the process of selling by the enterprise,and is the result of commercial credit.For enterprises,accounts receivablemanagement can play a positive role in promoting sales,reducing inventory,loanfinancing and other aspects.With the development of The Times,a large number ofnetwork credit financial enterprises have emerged,and similar enterprises are facingfierce competition,but they all happen to be faced with accounts receivablemanagement problems.The author conducted an investigation on the accountsreceivable management of the consumer finance company immediately and found thatthere were many problems in the company:namely,the unreasonable division offunctions led to unclear rights and responsibilities,the absence of customer survey atthe early stage,the lack of corresponding credit management mechanism,theopportunity cost of accounts receivable increased and the turnover rate decreased;Tosolve these problems,the author in a lot of reading literature,combined with theactual situation,on the basis of put forward the concrete measures for consumerfinance company accounts receivable immediately,namely,to establish anindependent credit management department,strengthen the internal control,toestablish the corresponding different credit rating of customers credit policy,to set upthe accounts receivable account management system,to form proper good accountsreceivable management system,combining with the reality of reasonable provisionfor bad debts.