现代经济就是信用经济,在信用经济下越来越多的企业更多的采用了信用销售的方式进行交易,而在这种更适合企业发展的交易方式中也存在着它的弊端,表现最突出的则是应收账款风险的问题,由于很多企业在信用交易的方式中缺乏对应收账款的足够重视,缺乏对应收账款科学合理的管理,加大了本企业的应收账款风险,为企业带来了更多的财务风险压力。本文就人人乐集团应收账款管理问题作一个浅度分析,希望在研究中能找到人人乐集团应收账款管理方面的弊端,并能够提出合理化建议。关键字:应收账款 信用经济 人人乐集团 The modern economy is actually a credit economy. Under the environment of the credit economy, more and more enterprises are using this sale approach to do their business and it is the more suitable way for enterprise devopment but also has its flaws. The most obvious problem is the risk of the accounts receivable. Because of many enterprises not paying enough attention to the credit transaction's accounts receivable, lack of scientifc and reasonable management on the accounts receivable, which has created the risk of accounts receivable for the enterprises, bringing more financial risk pressure for them. This paper is carrying out a shallow degree analysis based on Everybody Is Happy Group's (Ren Ren Le Group's) problems of the accounts rceiavble management. Hope that the research would be able to find their accounts receivable management's shortcomings and could put forward a reasonable suggestion. 关键字: 应收账款 Accounts recevable / receivable accounts 信用经济 Credit economy 人人乐集团 Everybody Is Happy Group / Ren Ren Le Group