随着市场经济的发展,商业信用的推行,企业应收账款数额日益增多,企业的应收账款一旦成为坏账,就会使企业的这部分资金呆滞,甚至危及企业今后的生存与发展,因此应收账款管理已成为企业经营活动中日益重要的问题。本文论述了应收账款的形成原因,分析了我国企业应收账款管理存在的主要问题,提出了加强企业应收账款管理的建议。 With the development of market economy, the implementation of commercial credit, the increasing amount of corporate accounts receivable, once a company accounts receivable becomes a bad debt, this part of the enterprise will be dull and even endanger the survival and development of the enterprise. Therefore, accounts receivable management has become an increasingly important business activities. This article discusses the reasons for the formation of accounts receivable, analyzes the main problems existing in the management of accounts receivable in China, and puts forward some suggestions to strengthen the management of accounts receivable.