应收帐款是企业发生的除应收票据以外的应收营业款项。即因销售产品、材料、提供劳务等业务形成的,应向购货单位或接受劳务的单位收取的款项。应收帐款是企业的一项重要流动资产,也是一项风险较大的资产。如果对应收账款管理不善,就会影响企业的资产质量和安全,加大企业的经管风险。本文主要阐述了应收账款管理的必要性和管理不善给企业带来的危害,及如何加强企业应收账款管理进一步有效完善应收账款内部控制的建议。 Accounts receivable are business receivables other than bills receivable. That is, sales of goods, materials, provision of labor services and other business formed, should purchase units or units receiving labor payments. Accounts receivable is an important business current assets, but also a risky assets. If the management of accounts receivable is not good, it will affect the quality of assets and safety of enterprises, increase the risk management of enterprises. This article mainly elaborates the necessity of management of accounts receivable and the harm brought by the mismanagement to the enterprise, and how to strengthen the management of accounts receivable to further perfect the internal control of accounts receivable.