债权债务管理是企业经营的一个重要方面,也是企业管理的基础工作。但是目前多数企业在债权债务管理方面仍然存在着许多问题。因此,全面而深刻地认识企业债权债务管理意义重大。债权债务管理无论对于企业自身还是社会都有重要作用。 Creditor’s rights and debt management is an important aspect of business operation and also a basic work of business management. However, at present, most enterprises still have many problems in terms of credit and debt management. Therefore, a comprehensive and profound understanding of corporate debt management is of great significance. Debt and debt management plays an important role both for the enterprise itself and the society.