【应收账款管理探究的文献综述2600字】

应收账款管理研究的国内外文献综述国内外学者对应收账款管理关注由来已久。一直以来，我国财务会计相关的准则、法规等也致力于不断完善应收账款管理。为了促进企业建立、实施和评价内部控制，规范会计师事务所内部控制审计行为，根据国家有关法律法规和《企业内部控制基本规范》（财会［2008］7号），财政部会同证监会、审计署、银监会、保监会制定并于2010年4月15日发布了《企业内部控制应用指引第1号——组织架构》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》。其中，企业内部控制应用指引第9号-销售业务中明确指出，企业销售应该防范客户信用风险、加强会计控制、应收账款坏账管理等。随着市场经济发展，赊销在企业间变的越来越平常，因此赊销风险管理越来越重要。应收账款管理不应该局限于单一环节，而是全链条管理ADDINEN.CITE<EndNote><Cite><Author>冯聪</Author><Year>2020</Year><RecNum>7</RecNum><DisplayText>(冯聪&邓乐,2020)</DisplayText><record><rec-number>7</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343924">7</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">冯聪</style></author><author><styleface="normal"font="default"charset="134"size="100%">邓乐</style></author></authors></contributors><titles><title><styleface="normal"font="default"charset="134"size="100%">企业应收账款的全链条管理</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中国民商</style><styleface="normal"font="default"size="100%">%JCHINABUSINESSREVIEW</style></title></titles><pages>147</pages><number>8</number><keywords><keyword>应收账款</keyword><keyword>全链条管理</keyword><keyword>财务措施</keyword></keywords><dates><year>2020</year></dates><isbn>2095-5286</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4EhJ6Z215a2p5amoyMDIwMDgxMjEaCHFydXk5ZXJ5</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京万方数据股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(冯聪&邓乐,2020)。从审核客户、签订合同开始，每个环节都会影响最终的收款。王秀红等认为，应收账款全流程管理应该做到三环共同推进。财务环应该完善财务核算流程，收款确认、发票开具、收款核销形成闭环；业务环节应从事前、事中、事后进行全流程管控。管理环节要打造应收管理的基础，从组织结构、人员配置、流程设置、系统完善、绩效管理六元素协调保障。三环推进，可以建立完善的应收账款管理ADDINEN.CITE<EndNote><Cite><Author>王秀红</Author><Year>2018</Year><RecNum>10</RecNum><DisplayText>(王秀红,孙彦丛,&宋倩,2018)</DisplayText><record><rec-number>10</rec-number><foreign-keys><keyapp="EN"db-id="wrr9saatve0tzke22rmv0z56rar00t90dz2w"timestamp="1595257360">10</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">王秀红</style></author><author><styleface="normal"font="default"charset="134"size="100%">孙彦丛</style></author><author><styleface="normal"font="default"charset="134"size="100%">宋倩</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">中兴通讯股份有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">中兴通讯应收账款“三环”管理体系构建与应用</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">财务与会计</style></title></titles><pages>57-59</pages><number>01</number><keywords><keyword>应收账款管理</keyword><keyword>财务共享</keyword><keyword>“三环”管理体系</keyword></keywords><dates><year>2018</year></dates><isbn>1003-286X</isbn><call-num>11-1177/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(王秀红,孙彦丛,&宋倩,2018)。荣建军提出，在应收账款的事前管理中，要完成对客户的信用调查和审批，根据公司的信用政策确定信用额度，进行分级审批；在事中，要关注及时提示风险，对于应收账款应该加强催收；在事后，出现风险较大的逾期账款要采取法律手段及时催款，同时公司内要建立与回款相关的奖惩制度，提高相关人员的积极性ADDINEN.CITE<EndNote><Cite><Author>荣建军</Author><Year>2015</Year><RecNum>5</RecNum><DisplayText>(荣建军,2015)</DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="ptw00asdc9az9aer2w8vdde3ev55psaa9wep"timestamp="1618650734">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>荣建军</author></authors></contributors><auth-address>河南安彩高科股份有限公司</auth-address><titles><title>ACHT公司基于风险控制视角的赊销业务过程管理%J财务与会计%JFinanceandAccounting</title></titles><pages>15-16</pages><number>18</number><keywords><keyword>风险控制</keyword><keyword>应收账款</keyword><keyword>赊销</keyword><keyword>过程管理</keyword></keywords><dates><year>2015</year></dates><isbn>1003-286X</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDE1Eg5jd3lrajIwMTUxODAwNxoIN2M1aTJmZGY%3D</url></related-urls></urls><electronic-resource-num>10.3969/j.issn.1003-286X.2015.18.007</electronic-resource-num><remote-database-provider>北京万方数据股份有限公司</remote-database-provider><language>chi</language></record></Cite></EndNote>(荣建军,2015)。如果业务环节事前把控不严，会造成严重的后果，例如邢俊霞通过对赊销合同逾期未收款的案件进行分析发现，52%企业对客户审核不严或未审核，90%的合同不完整ADDINEN.CITE<EndNote><Cite><Author>邢俊霞</Author><Year>2016</Year><RecNum>6</RecNum><DisplayText>(邢俊霞,2016)</DisplayText><record><rec-number>6</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595311842">6</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">邢俊霞</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">宿迁学院</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">中小企业应收账款管理漏洞及对策——基于</style><styleface="normal"font="default"size="100%">21</style><styleface="normal"font="default"charset="134"size="100%">起赊销合同逾期未收款法律纠纷案件的调查</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">财会通讯</style></title></titles><pages>123-124</pages><number>29</number><keywords><keyword>债务人财产</keyword><keyword>个人财产</keyword><keyword>法人代表</keyword><keyword>抵押物</keyword><keyword>应收账款管理</keyword><keyword>法院强制执行</keyword><keyword>纠纷案件</keyword><keyword>中小企业</keyword></keywords><dates><year>2016</year></dates><isbn>1002-8072</isbn><call-num>42-1103/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(邢俊霞,2016)。企业为了拓展业务采用赊销模式，不仅造成供应链实物流与现金流在时间上不一致，而且还增加了迟收和违约造成的催收风险ADDINEN.CITE<EndNote><Cite><Author>Tsai</Author><Year>2011</Year><RecNum>1</RecNum><DisplayText>(Tsai,2011)</DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1618655190">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Tsai,C.Y.</author></authors></contributors><auth-address>SUNYAlbany,SchBusiness,NewPaltz,NY12561USA. Tsai,CY(correspondingauthor),SUNYAlbany,SchBusiness,1HawkDr,NewPaltz,NY12561USA. tsaic@</auth-address><titles><title>Ondelineatingsupplychaincashflowundercollectionrisk</title><secondary-title>InternationalJournalofProductionEconomics</secondary-title><alt-title>Int.J.Prod.Econ.</alt-title></titles><periodical><full-title>InternationalJournalofProductionEconomics</full-title><abbr-1>Int.J.Prod.Econ.</abbr-1></periodical><alt-periodical><full-title>InternationalJournalofProductionEconomics</full-title><abbr-1>Int.J.Prod.Econ.</abbr-1></alt-periodical><pages>186-194</pages><volume>129</volume><number>1</number><keywords><keyword>Supplychain</keyword><keyword>Cashflows</keyword><keyword>Physicalflows</keyword><keyword>Simulation</keyword><keyword>Stochastic</keyword><keyword>optimization</keyword><keyword>informationdistortion</keyword><keyword>management</keyword><keyword>inventory</keyword><keyword>earnings</keyword><keyword>models</keyword><keyword>cost</keyword><keyword>Engineering</keyword><keyword>OperationsResearch&ManagementScience</keyword></keywords><dates><year>2011</year><pub-dates><date>Jan</date></pub-dates></dates><isbn>0925-5273</isbn><accession-num>WOS:000285705200019</accession-num><work-type>Article</work-type><urls><related-urls><url><GotoISI>://WOS:000285705200019</url></related-urls></urls><electronic-resource-num>10.1016/j.ijpe.2010.09.031</electronic-resource-num><language>English</language></record></Cite></EndNote>(Tsai,2011)。Adusei认为，完善企业应收账款管理要为员工和客户制定全面的应收帐款政策和销售条款，对客户进行彻底和客观的信用评估。从收入、注销和对利润的总体贡献等方面有效地跟踪和监测帐户，以确定应采取的行动。另外还需要有一个组织良好的收款框架和债务回收行动计划，同时要建立运作支援及员工培训计划，提升团队能力ADDINEN.CITEADDINEN.CITE.DATA(Adusei,2017)。研究发现，赊销风险管理中，应该首先关注应收账款赊销占比和赊销成本ADDINEN.CITE<EndNote><Cite><Author>Kong</Author><Year>2016</Year><RecNum>10</RecNum><DisplayText>(Kong,Zhou,Lai,Zhang,&Zhou,2016)</DisplayText><record><rec-number>10</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595313635">10</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Kong,Jianhui</author><author>Zhou,Yimao</author><author>Lai,Hui</author><author>Zhang,Fengying</author><author>Zhou,Zongfang</author></authors></contributors><titles><title>AnalysisofCreditSaleRiskofEmergingMarketProduct</title><secondary-title>ProcediaComputerScience</secondary-title></titles><periodical><full-title>ProcediaComputerScience</full-title></periodical><pages>362-371</pages><volume>91</volume><keywords><keyword>emergingmarketenterprise</keyword><keyword>creditsale</keyword><keyword>creditsalerisk</keyword><keyword>riskcosts</keyword></keywords><dates><year>2016</year><pub-dates><date>2016/01/01/</date></pub-dates></dates><isbn>1877-0509</isbn><urls><related-urls><url>/science/article/pii/S1877050916312820</url></related-urls></urls><electronic-resource-num>/10.1016/cs.2016.07.097</electronic-resource-num></record></Cite></EndNote>(Kong,Zhou,Lai,Zhang,&Zhou,2016)。应收账款管理中，关键的一环是客户关系管理。运用IT技术，投资于客户关系管理系统，可以显著增加企业销售，改善企业运营资金管理ADDINEN.CITE<EndNote><Cite><Author>Haislip</Author><Year>2017</Year><RecNum>9</RecNum><DisplayText>(Haislip&Richardson,2017)</DisplayText><record><rec-number>9</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595313436">9</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Haislip,JacobZ.</author><author>Richardson,VernonJ.</author></authors></contributors><titles><title>TheeffectofCustomerRelationshipManagementsystemsonfirmperformance</title><secondary-title>InternationalJournalofAccountingInformationSystems</secondary-title></titles><periodical><full-title>InternationalJournalofAccountingInformationSystems</full-title></periodical><pages>16-29</pages><volume>27</volume><keywords><keyword>CustomerRelationshipManagement(CRM)</keyword><keyword>Performance</keyword><keyword>Informationtechnology</keyword></keywords><dates><year>2017</year><pub-dates><date>2017/11/01/</date></pub-dates></dates><isbn>1467-0895</isbn><urls><related-urls><url>/science/article/pii/S146708951630094X</url></related-urls></urls><electronic-resource-num>/10.1016/j.accinf.2017.09.003</electronic-resource-num></record></Cite></EndNote>(Haislip&Richardson,2017)。企业要因地制宜制定符合企业实际情况的信用政策，对客户进行管理，不根据管理者主管判断确定信用额度ADDINEN.CITE<EndNote><Cite><Author>钟艳立</Author><Year>2020</Year><RecNum>3</RecNum><DisplayText>(钟艳立,2020)</DisplayText><record><rec-number>3</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343410">3</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">钟艳立</style></author></authors></contributors><titles><title><styleface="normal"font="default"charset="134"size="100%">企业应收账款及信用政策研究</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中国商论</style><styleface="normal"font="default"size="100%">%JChinaBusiness&Trade</style></title></titles><pages>206-207</pages><number>4</number><keywords><keyword>企业管理</keyword><keyword>应收账款</keyword><keyword>信用政策</keyword></keywords><dates><year>2020</year></dates><isbn>2096-0298</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4EhF6aG9uZ2dzbTIwMjAwNDA5NxoIb2s3NjJraDQ%3D</url></related-urls></urls><electronic-resource-num>10.19699/ki.issn2096-0298.2020.04.206</electronic-resource-num><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京万方数据股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(钟艳立,2020)。关于医疗健康产业的财务风险管理，近年来也引起了重视。叶玲发现大健康产业发展迅速，但当前大部分医疗健康企业内部控制信息化程度不高。医疗健康类企业在内部控制中应首先关注风险防范与控制，而风险控制不应局限于以往的授权审批、职责分离等基本方面。更多应关注与行业发展相关的投资、筹资风险，建立风险预警机制ADDINEN.CITE<EndNote><Cite><Author>叶玲</Author><Year>2019</Year><RecNum>1</RecNum><DisplayText>(叶玲,2019)</DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="trxdz2rz0sze0pe5f2ap9xz7sxe55xf9vfx0"timestamp="1616814466">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">叶玲</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">湖南康乃馨养老产业投资置业有限公司</style><styleface="normal"font="default"size="100%">,</style><styleface="normal"font="default"charset="134"size="100%">湖南</style><styleface="normal"font="default"size="100%"></style><styleface="normal"font="default"charset="134"size="100%">长沙</style><styleface="normal"font="default"size="100%">,410000</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">从大健康产业视角探讨医疗行业财务管理内部控制完善途径</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">理财（财经版）</style><styleface="normal"font="default"size="100%">%JFinacialManagement</style></title></titles><pages>126-127</pages><number>11</number><keywords><keyword>医疗行业</keyword><keyword>大健康产业</keyword><keyword>财务管理内部控制</keyword><keyword>问题</keyword><keyword>完善途径</keyword></keywords><dates><year>2019</year></dates><urls><related-urls><url>/details/detail.do?_type=perio&id=lc-cjb201911067</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京万方数据股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(叶玲,2019)。吴海丽认为医药流通企业，应重点关注企业的流动性风险，流动性风险中应收账款管理是重中之重。企业应该避免因应收账款比重过高，导致企业资金链条断裂，轻则影响企业运营，重则导致企业破产ADDINEN.CITE<EndNote><Cite><Author>吴海丽</Author><Year>2018</Year><RecNum>13</RecNum><DisplayText>(吴海丽,2018)</DisplayText><record><rec-number>13</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1616810802">13</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">吴海丽</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">国药控股福州有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">医药流通企业应收账款管理中风险因素及管控要点研究</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中国市场</style></title></titles><pages>155-156</pages><number>07</number><keywords><keyword>医药流通企业</keyword><keyword>应收账款管理</keyword><keyword>风险因素</keyword></keywords><dates><year>2018</year></dates><isbn>1005-6432</isbn><call-num>11-3358/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(吴海丽,2018)。对于应收账款坏账计提，刘红云等ADDINEN.CITEADDINEN.CITE.DATA(刘红云&焦平雷,2020)分析了根据新准则使用预期信用损失法计提坏账准备的优劣。罗燕ADDINEN.CITE<EndNote><Cite><Author>罗雁</Author><Year>2019</Year><RecNum>5</RecNum><DisplayText>(罗雁,2019)</DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343410">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">罗雁</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">四川职业技术学院</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">上市公司应收账款坏账准备政策制定优化探讨</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">财会通讯</style><styleface="normal"font="default"size="100%">%JCommunicationOfFinanceandAccounting</style></title></titles><pages>71-74</pages><number>34</number><keywords><keyword>制定方法</keyword><keyword>坏账准备政策</keyword><keyword>应收账款</keyword></keywords><dates><year>2019</year></dates><isbn>1002-8072</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4Eg1ja3R4MjAxOTM0MDE2Gghvazc2MmtoNA%3D%3D</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京万方数据股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(罗雁,2019)认为要完善组合划分，根据不同组合优化坏账计提政策。企业的外部环境复杂多变，尤其是近年来，国际形势风云变幻，新冠疫情在全球肆虐，企业的外部环境不确定性越来越明显，对于跨国企业，企业集团应高度重视流动性风险管理。管理企业的流动性风险，罗立ADDINEN.CITE<EndNote><Cite><Author>罗立</Author><Year>2020</Year><RecNum>3</RecNum><DisplayText>(罗立,2020)</DisplayText><record><rec-number>3</rec-number><foreign-keys><keyapp="EN"db-id="trxdz2rz0sze0pe5f2ap9xz7sxe55xf9vfx0"timestamp="1616814466">3</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">罗立</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">招商局集团</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">企业集团流动性管理框架分析</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">财经界</style><styleface="normal"font="default"size="100%">%JMoneyChina</style></title></titles><pages>77-78</pages><number>19</number><keywords><keyword>集团</keyword><keyword>流动性管理</keyword></keywords><dates><year>2020</year></dates><isbn>1009-2781</isbn><urls><related-urls><url>/details/detail.do?_type=perio&id=cjj202019043</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京万方数据股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(罗立,2020)认为对于集团企业，应该以集团整体战略为核心，财务部门主导，以资金管理为主，构建流动性风险管理框架，以资金预决算为主线，加强日常资金管理。在应收账款管理中，张文和ADDINEN.CITE<EndNote><Cite><Author>张文和</Author><Year>2019</Year><RecNum>9</RecNum><DisplayText>(张文和,2019)</DisplayText><record><rec-number>9</rec-number><foreign-keys><keyapp="EN"db-id="wrr9saatve0tzke22rmv0z56rar00t90dz2w"timestamp="1595257360">9</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">张文和</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">武汉烽火众智智慧之星管理有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"size="100%">XH</style><styleface="normal"font="default"charset="134"size="100%">公司“</style><styleface="normal"font="default"size="100%">345”</style><styleface="normal"font="default"charset="134"size="100%">应收账款管理模型的构建及应用</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">财务与会计</style></title></titles><pages>26-29</pages><number>11</number><keywords><keyword>应收账款</keyword><keyword>风险管理</keyword><keyword>中小企业</keyword><keyword>企业经营管理</keyword></keywords><dates><year>2019</year></dates><isbn>1003-286X</isbn><call-num>11-1177/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(张文和,2019)构建了“345”应收账款管理模型，“3”指的是设立三个目标，分别是增加利润、确保资金安全、提升资金使用效率。“4”指的是需要四个主体，分别是市场、财务、法务、管理层相互配合，业务主导，财务、法务、管理层专业性做职称。“5是”借鉴COSO模型，要抓住五个关键要素完善管理。参考文献ADDINEN.REFLISTAdusei,C.(2017).AccountsReceivablesManagement:InsightandChallenges.InternationalJournalofFinance&BankingStudies,6(1),101-112.Ala’aAdden,A.,&Mashoka,T.(2018).Adynamicapproachtoaccountsreceivable:thecaseofJordanianfirms.EurasianBusinessReview,8(2),171-191.Haislip,J.Z.,&Richardson,V.J.(2017).TheeffectofCustomerRelations