浅谈应收账款的控制刘慧云赵惠士前些年，国家对过热的经济发展实行治理整顿，较好地抑制了过旺的生产和超前的消费需求。但与此同时，流动资金供需矛盾日趋紧张，严重困扰着企业的生产经营和经济效益的提高。造成资金不足的原因是多方面的，如原材料涨价、工资总额增加、... On the control of accounts receivable Liu Huiyun Zhao Hui Shi A few years ago, the state overheated economic development to implement the rectification of governance, better inhibited over-production and ahead of consumer demand. However, at the same time, the contradiction between supply and demand of working capital has become increasingly tense, which seriously hampers the production and operation of enterprises and the improvement of economic benefits. The reasons for the lack of funds are many, such as raw material prices, the total wage increase, ...