在我国经济成功应对国际金融危机冲击、率先回升向好的关键时期,为进一步加强企业应收账款管理,本文从企业应收账款的功能、目标和成本出发,对加强企业应收账款管理的重要意义作了阐述,提出了加强企业应收账款内部管理控制措施,得出了基本结论。 In order to further strengthen the management of accounts receivable in the critical period when our country’s economy successfully responded to the impact of the international financial crisis and took the lead to recover, this paper starts with the functions, goals, and costs of corporate accounts receivable and strengthens accounts receivable. The significance of management was elaborated, and internal control measures for strengthening corporate accounts receivable were put forward and basic conclusions were reached.