随着市场经济的快速发展，企业为了扩大市场竞争力，不仅需要持续提高自身产品的价格优势和服务质量优势，随着销售方式的多元化，赊销也成为市场活动的主流商业活动，应收账款的不断增加，企业应收账款管理在资金结算管理领域的的重要性日益凸显。?应收账款的管理力度不仅会影响企业的货款回收、资金使用效率和资金风险，还会影响企业与客户之间的商务关系，如何在与客户保持良好商务关系的同时，有效保证企业资金的健康持续使用，是企业在市场竞争中处于有利地位的重要保证。 本文通过文献分析法、流程分析法、案例分析法等方法，结合国内外关于应收账款的研究现状对S公司应收账款的管理进行研究，根据S公司2018年前经营的实际情况，从S公司应收账款管理流程出发，分环节进行管理流程的梳理，在客户信用管理、对账管理、收款管理和风险管理各方面进行问题分析，并在2018年至2019年实施了改进措施，根据2018年至2019年对公司的应收管理进行的改进实际案例措施和效果进行分析，论证了大型企业进行应收管理改进的必要性。 本文旨在研究如何通过具体案例分析， 定位企业应收账款存在的问题，运用数字化财务管理理念和技术，对集团企业的应收账款进行组织、制度、系统各方面进行改进，通过在事前建立客户信用管理模型体系，评估客户信用风险；事中根据内外部数据对信控进行动态调节，建立共享对账服务中心及统一线上对账平台，及时跟进回款，通过大数据风控管理模型，进行回款过程风险管理；事后进行账龄分析，及时评估逾期风险，在有必要时提取坏账准备，持续不断地对应收管理全流程进行优化，积极地利用技术手段拓展回款方式。同时，在企业内部的跨组织管理过程中，健全集团层面统一的绩效考核指标体系，健全的应收账款制度，加强应收账款信息化管理以及数字化运用管理相融合，为S公司的应收账款管理提供有力的支持及保障。 通过应收管理改进后，S公司应收账款管理水平及能力进行了改进，有效地降低了资金风险，提高了客户结算服务质量及效能，增加了企业的资金周转效率，使得S公司在市场竞争环境中更具优势，研究S公司的应收账款管理问题，对中国集团型大企业运用应收管理改进有良好的借鉴意义。

With the rapid development of market economy, in order to expand market competitiveness, enterprises not only need to continuously improve the price advantage and service quality advantage of their products, but also with the diversification of sales methods, credit sales have become the mainstream commercial activity of market activities. With the continuous increase of accounts receivable, the importance of enterprise accounts receivable management in the field of capital settlement management has become increasingly prominent. The management of accounts receivable will not only affect the payment recovery, capital use efficiency and capital risk of enterprises, but also affect the business relationship between enterprises and customers. How to maintain a good business relationship with customers and effectively ensure the healthy and sustainable use of enterprise funds is an important guarantee for enterprises to be in a favorable position in the market competition.Through the methods of literature analysis, process analysis and case analysis, combined with the research status of accounts receivable at home and abroad, this paper studies the management of accounts receivable of S company. According to the actual situation of the operation of S company before 2018, it sorts out the management process from the accounts receivable management process of S company, and analyzes the problems in customer credit management, reconciliation management, collection management and risk management, the improvement measures were implemented from 2018 to 2019. According to the actual case measures and effects of the improvement of the company's accounts receivable management from 2018 to 2019, the necessity of improving the accounts receivable management of large enterprises was demonstrated.This paper aims to study how to locate the existing problems of enterprise accounts receivable through specific case analysis, improve the organization, system and system of accounts receivable of group enterprises by using the concept and technology of digital financial management, and evaluate customer credit risk by establishing customer credit management model system in advance; Dynamically adjust the credit control according to the internal and external data, establish a shared reconciliation service center, establish a unified online reconciliation platform, timely follow up the payment collection, and manage the risk in the payment collection process through the big data risk control management model; Carry out aging analysis afterwards, timely assess the overdue risk, take bad debt provision when necessary, continuously optimize the whole process of accounts receivable management, and actively use technical means to expand the collection method. At the same time, in the process of cross organizational management within the enterprise, improve the unified performance appraisal index system at the group level, improve the accounts receivable system, and strengthen the integration of information management and digital application management of accounts receivable, so as to provide strong support and guarantee for the accounts receivable management of S company.After the improvement of accounts receivable management, the management level and ability of accounts receivable of S company have been improved, which effectively reduces the capital risk, improves the quality and efficiency of customer settlement service, increases the capital turnover efficiency of the enterprise, and makes s company more advantageous in the market competitive environment. The study of accounts receivable management of S company has a good reference for the improvement of accounts receivable management of group large enterprises.