赊销是企业经营中常用的促销手段之一,旨在提高市场占有额度、增加销售量。然而,赊销不可避免地导致应收账款的增加,应收账款积压过多,会导致企业资金周转困难,甚至引发财务风险。市场经济运行的本质就是信用经济,完善客户信用管理有助于加强企业应收账款的管理。基于此,从应收账款管理的意义入手,对当前企业应收账款管理存在的问题及企业信用管理现状进行深入剖析,提出从事前审批、事中监控、事后评价三个方面强化客户信用管理在应收账款管理中的应用,旨在不断提高企业的经营管理水平。 Credit is one of the commonly used promotional tools in business operations, with the aim of increasing the market share and increasing the sales volume. However, credit inevitably led to the increase of accounts receivable, accounts receivable backlog too much, will lead to corporate cash flow difficulties, and even lead to financial risks. The essence of market economy operation is credit economy, improve customer credit management helps to strengthen the management of accounts receivable. Based on this, starting from the significance of accounts receivable management, this paper analyzes the current problems of corporate accounts receivable management and the status quo of enterprise credit management, and puts forward the measures to strengthen customer credit from three aspects: pre-approval, monitoring in business and ex-post evaluation Management in the accounts receivable management applications, designed to continuously improve the business management level.