应收帐款是企业因销售商品、产品、提供劳务等,应向购货单位或接受劳务单位收取的款项,其主要目的是为资金不足的买方提供一种信用。是企业流动资产的一个重要项目。作为企业营运资金管理的一项重要内容,直接影响企业营运资金的周转和经济效益。随着市场经济的发展,商业信用的推行,企业应收帐款数额普遍明显增多,应收帐款的管理已经成为企业经营活动中日益重要的问题。一、应收帐款在生产经营过程中的作用。主要有 Accounts receivable is the amount the company should receive from the purchasing unit or the receiving labor service unit for the purpose of selling goods, products, providing labor services, etc. Its main purpose is to provide a credit to the underfunding buyer. Is an important project of liquid assets. As an important part of the management of corporate working capital, it has a direct impact on the working capital turnover and economic benefits. With the development of market economy and the implementation of commercial credit, the amount of accounts receivable generally increases obviously. The management of accounts receivable has become an increasingly important issue in the business activities of enterprises. First, the accounts receivable in the production and operation of the role. There are