加强应收帐款管理是企业管理的一项重要内容,管理好应收帐款,不仅可以提高企业经济效益,减少不必要的经济损失,而且能更好地维护企业财产的安全、完整。近几来年,虽然逐级都在强调应收帐款的管理,但是各企业的应收帐款却在成倍增长,应收帐款投资额占企业总资产的比重远远超过警界线,企业三角债居高不下,资金回笼缓慢,使得企业的大量资金变成无效资金,加剧了资金的紧缺矛盾;企业为了正常的生产经营,被迫贷款来缓解生产经营所需资金,增加资金成本开支,给企业的生产经营带来 The strengthening of accounts receivable management is an important part of enterprise management. Managing receivables can not only improve the economic efficiency of enterprises, reduce unnecessary economic losses, but also better protect the safety and integrity of corporate assets. In recent years, although the management of accounts receivable has been emphasized step by step, the accounts receivable of various companies have increased exponentially, and the proportion of accounts receivable accounts for the total assets of the enterprise far exceeds that of the police line. The high debt of the triangle, the slow return of funds, making the company’s large amount of funds into invalid funds, exacerbated the shortage of funds; enterprises in order to normal production and operations, forced loans to ease the funds required for production and operation, increase capital costs, to give The company’s production and operation