在市场竞争日益激烈的当今,尤其是在当前普遍是买方市场的情况下,安全、有效的管理应收账款是企业在发展过程中必须具备的条件。下面从应收账款的特点出发,论述一下加强应收账款管理的意义,及如何加强管理等方面的措施。一加强应收账款管理的意义应收账款是指企业因销售商品、 In an increasingly competitive market today, especially in the current case of the buyer’s market is generally, the safe and effective management of accounts receivable is the enterprise in the development process must have the conditions. The following accounts receivable from the characteristics of starting to discuss the significance of strengthening the management of accounts receivable, and how to strengthen management and other measures. A strengthening the significance of accounts receivable management Accounts receivable refers to the business for sales of goods,