本文从港口企业应收账款产生的原因出发,提出了从组织机构上成立信用风险管理小组进行宏观管理和从业务流程各环节进行监控的应收账款管理方法,以期对港口企业实现吸引货源和降低应收账款的双赢起到一定的指导作用。 Based on the reasons for the accounts receivable of port enterprises, this paper proposes a management method of receivables from the credit risk management group set up by the organization for macroeconomic management and monitoring from all aspects of the business process, with a view to the port enterprises to attract supply And reduce the win-win accounts receivable play a guiding role.