应收帐款是企业出售产品或提供服务过程中的时间价值体现。做为企业流动资产的一个重要项目,应收账款的安全与否直接影响着企业的可用资源和现金流量。现阶段我们国家的企业管理中,对应收账款的管理还没有引起高度重视,大部分应收账款还是只体现在资产负债表中,对应收账款的收回没有很好的措施,坏账是经常性的。如何有效地管理应收账款,目前已成为企业管理和生死存亡的重要课题。 Accounts receivable is reflected in the time value of the business selling products or services. As an important project of enterprise’s current assets, the security of accounts receivable directly affects the available resources and cash flow of the enterprise. At this stage in our country’s business management, the management of accounts receivable has not been attached great importance, most of the accounts receivable or only reflected in the balance sheet, there is no good measure for the recovery of accounts receivable, bad debts is Often. How to manage accounts receivable effectively has now become an important issue in business management and life and death.