本科论文摘要应收账款是企业会计学科的一个重要组成部分,影响现代企业的发展。因此,是否提高的关键因素,企业管理是企业应收账款的管理合理的在成都和为企业带来相同的经济利益,而不是接受不合理的付款破产企业,导致应收账款的漏洞成为企业经营的负担。公司漏洞,应收账款,应收账款政策反应速度低、坏账的比例提供和缺乏一个合理的检查奖惩机制可以认为企业应收账款管理问题暴露出严重的漏洞。过度积累的这些问题将会影响企业的财务状况,甚至导致严重的损失。本文葫芦岛石油化工五厂有限公司为例，它的基本财务信息与相关类型企业相关数据分析,得出企业在管理的过程中应收集由于信贷政策体系不完善,应收账款周转率较低,年龄的分布是不完美的,低比例的规定,没有检查奖惩制度等等。通过进一步的研究发现企业中存在的问题跟踪,不及时给客户逾期应收账款管理和应收账款管理体系不够合理。葫芦岛石油化厂有限公司,有限公司应收账款的实际问题,结合企业的经营状况和财务状况,给一个合理的解决方案。希望可以在正确的应收账款管理理念应收账款的有效管理,使企业得到类似行业的未来发展前景。关键词：应收账款管理；信用政策；应收账款周转率；坏账准备AbstractAccountreceivable,asanindispensableaccountingsubjectintheconstructionindustry,affectsthedevelopment.Constructionandinstallationindustryistheworld'sleadingindustryinthetideofdevelopment,butalsotopromotethedevelopmentofnationaleconomy,playapositiverole.Therefore,thekeyfactoroftheconstructionindustryiswhetherthemanagementofaccountsreceivableisreasonableandscientificandbringscertaineconomicbenefitstotheenterprise,insteadofdraggingdowntheenterpriseduetoexcessiveaccountsreceivable,whichmakestheexistenceofaccountsreceivableaburdenfortheoperationoftheenterprise.Thelackofenterprisecreditpolicy,thespeedofreceivablesrecovery,thelowrateofbaddebtsandthelackofagoodevaluationrewardandpunishmentmechanismcanbeidentifiedasseriousproblemsinenterprisereceivablesmanagement.Throughfurtherresearch,wefindouttheproblemsexistinginenterprises,suchasinadequatecustomertracking,weakawarenessofaccountsreceivableprevention,inadequatemanagementofoverdueaccountsreceivableandinadequatemanagementsystemofaccountsreceivable.FortheactualproblemsofaccountsreceivableofJinzhouXin'anConstructionthearticlecombinesthebusinessandfinancialsituationoftheenterprisetogiveascientificandreasonablesolution.Itishopedthatenterprisescansafelyandeffectivelyrecoverandmanageaccountsreceivableinaccordancewiththecorrectmanagementideasofaccountsreceivable,sothatthefuturedevelopmentofenterprisescanbefullyaffirmedbytheconstructionindustry.Keywords:accountsreceivablemanagement;creditpolicy;accountsreceivableturn