目前，企业的应收帐款管理普遍存在以下问题：一是赊销手续不全，时间一长或者经手人更换，往往发生帐目不清现象。二是有的客户收货人是一个名称，付款时又换成别的名称，往往出现记帐串户。三是有的业务人员在与客户达成退货、换货、降价或其他协议后，不及时向财务部门反映? At present, corporate receivables management generally the following problems: First, the credit procedures incomplete, over time or replaced by the hand, often unclear accounts. Second, some customers, the consignee is a name, when payment is replaced by another name, often appear serial account. Third, some business people with the customer reached a return, replacement, price cuts or other agreements, not reflected in a timely manner to the financial sector?