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摘要：应收账款的管理对于一个企业来说至关重要，它关系到公司的资金是不是能顺畅流通。如果公司的应收账款一旦形成坏账话，那就会使公司这部分资金滞死，会使公司蒙受严重的财务损失，甚至还会危及到公司今后的生存与发展的情况。我这次的毕业设计就仪征市国标电子科技有限公司目前应收账款管理中所存在的一些问题进行探讨，并提出自己的意见和建议。

关键词：应收账款；管理；目标；存在问题；对策

Accounts receivable management is vital for a business, it is related to the company's funds are not able to flow smoothly. If the company's accounts receivable bad debts once formed, then it will make the company of these funds lag die, will the company suffered severe financial losses to the company's future may even jeopardize the survival and development. I graduated design on this Yizheng GB Electronic Technology Co., Ltd. in the current accounts receivable management to discuss some problems and put forward their views and suggestions.

Keywords: accounts receivable; management; objectives; problems; Strategy