文章首先分析了企业应收账款部门管理职责分工的演进及其弊端,然后援引西方企业的管理模式,提出企业应设立独立于销售及财务部门的“信用收款部”进行专门的企业信用管理,并从信用控制、财务分析、营销协调三个维度对应收账款信用管理的职责进行了阐述。 The article first analyzes the evolvement of corporate division of accounts receivable management and its drawbacks, and then cites the management mode of western enterprises, proposes that enterprises should set up independent credit and payment department of sales and finance department to conduct specialized enterprises Credit management, and from the credit control, financial analysis, marketing coordination three dimensions of accounts receivable credit management responsibilities are described.