根据徐州市10个行业、20个企业流动资金运用情况的抽样调查,我们发现企业的应收帐款金额很大,问题很多。20个企业的应收帐款高达19274万元,占流动资金的39.96%,不少企业由于应收帐款占用过大,不但造成企业资金紧张,严重困扰企业生产经营活动正常运行,还直接影响企业经济效益的提高。因此,加强企业应收帐款的管理,实行有效地监控,是企业经营者和财会人员急需研究和解决的重要问题。一、形成企业应收帐款金额占用过大的主要原因 According to Xuzhou 10 industries, the use of liquidity of 20 enterprises in the sample survey, we found that the amount of corporate receivables is large, many problems. Accounts receivable of 20 enterprises up to 192.74 million yuan, accounting for 39.96% of liquidity, many companies due to accounts receivable occupied too large, not only caused the enterprise funds, seriously disturbing the normal operation of production and business activities, but also a direct impact Improve the economic efficiency of enterprises. Therefore, to strengthen the management of corporate accounts receivable, the implementation of effective monitoring, business managers and financial staff urgently needed to study and solve important issues. First, the formation of corporate accounts receivable amount occupied too much the main reason