为确保应收账款的安全,加速资金的周转,企业加强对应收账款的管理具有十分重要的现实意义。本文就目前企业对应收账款管理的现状做出说明,从公司内部和外补两大方面进行了成因分析,并提出了相应的应收账款的日常工作、内部控制和风险管理等合理有效的管理办法和措施,增加企业的净收益,减少企业损失。 In order to ensure the security of accounts receivable and speed up the turnover of funds, it is of great significance for enterprises to strengthen the management of accounts receivable. In this paper, the current status of corporate accounts receivable management to make an explanation from the company internal and external complement two major aspects of the causes of analysis, and the corresponding accounts receivable daily work, internal control and risk management is reasonable and effective Management methods and measures to increase the net income of enterprises and reduce business losses.