应收账款是企业因赊销而被其他单位无偿占用的流动资产,既不能为企业创造新的增值,还要付出一定的管理成本,并且还可能形成坏账损失,应引起企业管理者的高度重视。本文从分析应收账款的管理现状及其原因入手,对如何加强应收账款的管理进行了探讨。 Accounts receivable is the liquid assets that the enterprise is occupied by others free of charge because of credit, which can not create new added value for the enterprise, but also pay a certain management cost, and may also lead to the loss of bad debts, which should arouse the great attention of the enterprise managers . This article starts with the analysis of the status quo and the reasons for the management of accounts receivable, and discusses how to strengthen the management of accounts receivable.