随着我国经济技术、市场的发展，产品技术迅速在不同的企业间转移，产品 的独特性与质量的优势越来越难以维持。同时，价格与销售手段也逐渐同质化， 企业企图通过产品竞争力与促销方式来获取销售的竞争优势已变得越来越不可行。 剧烈的市场竞争压力迫使许多企业开始寻求与采用信用销售的方式来促成与扩大 销售业绩、提高自身产品与服务在市场上的占有率，但随着销售的扩大，企业的 应收账款规模也大幅提升，企业因此需要承担更大的经营风险。受制于外部环境 的竞争压力和自身条件的局限性，企业对应收账款的管理并未给予足够的重视， 导致应收账款问题逐渐积累、日益严峻，进而加剧了企业的资金困境甚至危及生 存。因此，如何科学合理地管理应收账款，是企业当下应当重点关注的问题。 近年来，国内中小企业应收账款拖欠问题较为突出，国务院也予以了高度重 视，2019年9月工信部发布《及时支付中小企业款项管理办法（征求意见稿）》， 要求国家机关、事业单位和大型企业对中小企业款项支付期限最长不得超过60 天，逾期应支付利息。2020年7月，国务院正式签发《保障中小企业款项支付条 例》，自2020年9月1日施行。从国务院发布的保障条例可以看出应收账款账期 过长且回款难、资金周转困难是目前国内企业面临的普遍性问题，而且近年来国 内外经济环境复杂多变以及经济下行压力增大，因内企业所面临的交易风险与资 金压力也越来越大。因此，如何加强交易风险的管控与改善应收账款管理是现行 阶段下企业在经营管理中亟待解决的问题。 本文以富士康集团旗下FJJ公司作为研究对象，运用应收账款管理的相关理 论，采用文献研究法、比较分析法与实地探访法，通过对富士康集团近年来的转 型策略以及其对应收账款整体的管理模式与FJJ公司现行的应收账款管理策略进 行全面分析和研究，指出其中存在的问题并分析问题形成的原因，提出FJJ公司 对应收账款管理的改善建议与保障措施，推动应收账款管理的优化措施执行到位， 提升管理能力与效率，促进应收账款足额、准时回收以及有效地控制坏账风险与 拖欠风险，降低管理成本与费用。 关键词: 应收账款；风险控制；信用管理；内部控制 2 Abstract With the development of China's economy, technology and market, product technology is rapidly transferred among different enterprises, and the advantages of product uniqueness and quality are more and more difficult to maintain. At the same time, the price and sales means are gradually homogenized. It is becoming more and more infeasible for enterprises to obtain the competitive advantage of sales by means of product competitiveness and promotion. The fierce market competition pressure forces many enterprises to seek and adopt the way of credit sales to promote and expand sales performance and improve the market share of their own products and services. However, with the expansion of sales, the scale of accounts receivable of enterprises is also greatly increased, so enterprises need to bear greater business risks. Restricted by the competitive pressure of the external environment and the limitations of its own conditions, the management of accounts receivable of enterprises has not been given enough attention, resulting in the accumulation of accounts receivable problems, which has aggravated the financial difficulties of enterprises and even endangered their survival. Therefore, how to manage accounts receivable scientifically and reasonably is an important problem that enterprises should pay attention to at present. In recent years, the problem of arrears of accounts receivable of domestic small and medium-sized enterprises is more prominent, and the State Council has also attached great importance to it. In September 2019, the Ministry of industry and information technology issued the "management measures for timely payment of funds to small and medium-sized enterprises (Draft)", requiring state organs, institutions and large-scale enterprises to pay funds to small and medium-sized enterprises no more than 60 days, and overdue interest should be paid. In July 2020, the State Council officially issued the "Regulations on guaranteeing payment of funds for small and medium-sized enterprises", which will come into force on September 1, 2020. From the safeguard regulations issued by the State Council, it can be seen that the long account period of accounts receivable, the difficulty in collecting funds and the difficulty in capital turnover are the common problems faced by domestic enterprises. Moreover, in recent years, the domestic and foreign economic environment is complex 3 and changeable, and the economic downward pressure, because the domestic enterprises are facing more and more transaction risks and capital pressure. Therefore, how to strengthen the control of transaction risk and improve the management of accounts receivable is an urgent problem to be solved in the current stage of enterprise management. This paper takes FJJ company of Foxconn Group as the research object, using the related theory of accounts receivable management, using literature research method, comparative analysis method and on-the-spot visit method, through a comprehensive analysis and Research on the transformation strategy of Foxconn Group in recent years, its overall management mode of accounts receivable and the current accounts receivable management strategy of FJJ company, and points out that there are This paper analyzes the causes of the problems, puts forward the improvement suggestions and safeguard measures of the accounts receivable management of FJJ company, promotes the implementation of the optimization measures of the accounts receivable management, improves the management ability and efficiency, promotes the accounts receivable to be paid in full and on time, effectively controls the bad debt risk and default risk, and reduces the management cost and expense.。。。。。。以下内容略