应收账款是企业营运资金管理的重要环节,是指企业在销售商品、材料或提供劳务等业务时应向购货单位或接受劳务单位收取的款项。应收账款是在商品交易的信用基础上产生的,其存在是市场经济下的必然现象。如何有效地管理和控制应收账款,已经成为企业管理和生死存亡的重要议题。 Accounts receivable is an important part of the working capital management of an enterprise and refers to the amount that the enterprise should charge to the purchasing unit or the receiving labor service unit in the business of selling goods, materials or providing labor services. Accounts receivable is generated on the basis of the credit of commodity trading, and its existence is a necessary phenomenon under the market economy. How to effectively manage and control accounts receivable has become an important issue of business management and life and death.