企业要达到应收账款管理的基本目标就需要找到和形成一套科学和适用的管理和控制方法。本文就是从建立应收账款预警机制和内控机制,对应收账款设定担保,应收账款跟踪与逾期应收账款的追收,加强公司信息化建设运用信用管理软件进行应收款的管理等几个方面对应收账款的日常管理进行了探讨。 To achieve the basic objectives of accounts receivable management companies need to find and form a set of scientific and applicable management and control methods. This article is from the establishment of early-warning mechanism for accounts receivable and internal control mechanisms, the establishment of guarantees receivables, receivables tracking and recovery of overdue receivables, strengthen the construction of the company’s information using credit management software receivables Management and other aspects of the day-to-day management of accounts receivables were discussed.