企业为了在竞争加剧的市场上获得发展，采用赊销策略来吸引更多的客户，这导致了应收账款的规模不断扩大，坏账损失也随之增加，因此，对应收账款的管理变得尤为重要。在当前竞争激烈的市场环境下，企业只有做好应收账款管理才能保证企业正常运营、降低经营风险。N公司近几年，随着公司销售规模的持续扩张，应收账款的总额有了明显的增长，但其质量却相对较低，因此，需要加强对应收账款的有效管理。

本文基于与应收账款相关的财务数据和管理流程，对N公司在应收账款管理上的质量及其所面临的挑战进行了详尽的探讨，在此基础上，提出了相应对策建议。研究发现，导致N公司目前应收账款管理问题的主要原因是信用管理不够科学、制度执行不到位以及绩效考核制度的不完善等。通过对应收账款进行事前、事中和事后全过程控制来提升企业管理水平和经济效益，以达到提高客户满意度、降低应收账款成本、提高资金周转效率、促进销售目标实现的目的。本论文是建立在应收账款信用管理及全流程管理理念之上，特别是为了解决N公司在应收账款管理领域遭遇的多个挑战，给出了一系列实际的优化策略建议。在事前管理中，N公司应当建立一个专门负责应收账款的机构，并构建一个客户信用体系，以便更好地进行协调、监督和动态管理；在事中管理中，N公司有必要进一步完善其合同管理体系，强化对客户信用信息的追踪，并构建一个用于监控和预警应收账款的机制；在事后管理中，N公司应当加强对应收账款的催收手段及频次，并对绩效评估和激励策略进行优化。最后，为了能使优化方案得到有效实施，在观念层面、信息化层面及机制层面提出了保障措施。

经过对当前状况的深入分析和改进策略，N公司能改善管理上的问题，建立一个科学的客户信用评价系统和完善的应收账款管理流程，这有助于提升N公司的管理并推动公司向健康和可持续的方向发展。这篇文章希望能以N公司为参照，为国内类似企业提供有价值的参考。

In order to gain development in a market with intensifying competition, enterprises adopt credit sales strategies to attract more customers. This has led to the continuous expansion of the scale of accounts receivable and an increase in bad debt losses. Therefore, the management and handling of accounts receivable have become particularly important. In the current competitive market environment, only by managing accounts receivable effectively can enterprises ensure their normal operation and reduce operational risks. Over recent years, as N Company's sales volume has continued to expand, the total amount of accounts receivable has significantly increased, but its quality has been relatively low. Consequently, it is imperative to enhance the effective management of accounts receivable.

This article provides a detailed discussion on the quality of N Company's accounts receivable management and the challenges it faces based on financial data and management processes related to accounts receivable. On this basis, corresponding countermeasures and suggestions are proposed. The research identifies that the core issues in N Company's accounts receivable management stem from flawed credit policies, weak enforcement of established systems, and deficiencies in their performance evaluation framework. By controlling the entire process before, during, and after the event, enterprises can improve their management level and economic benefits, aiming to increase customer satisfaction, reduce the cost of accounts receivable, enhance capital turnover efficiency, and promote the achievement of sales targets. This paper is based on the concept of credit management and full-process management of accounts receivable, especially to address multiple challenges encountered by N Company in the field of accounts receivable management, and offers a series of practical optimization strategy suggestions. In pre-event management, N Company should establish a dedicated institution responsible for accounts receivable and build a customer credit system for better coordination, supervision, and dynamic management. In mid-event management, N Company needs to further improve its contract management system, strengthen the tracking of customer credit information, and construct a mechanism for monitoring and early warning of accounts receivable. In post-event management, N Company should enhance the means and frequency of collection of accounts receivable and optimize performance evaluation and incentive strategies. Finally, to ensure the effective implementation of the optimization plan, safeguard measures are proposed at the conceptual, informational, and mechanistic levels.

Through in-depth analysis of the current situation and improvement strategies, N Company can resolve management issues, develop a robust system for assessing customer creditworthiness and refine the procedures for managing accounts receivable. This will help improve N Company's management and promote the company's healthy and sustainable development. This article hopes to serve as a valuable reference for similar domestic enterprises using N Company as a case study.

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