一、我国企业应收账款管理存在问题的分析1.市场竞争的激烈和无序。由于我国市场竞争日益激烈和无序,企业不得不部分或全部地以信用的形式进行业务往来。信用的发展也不可避免地带来了三角债、债务危机等问题,尤其在银根紧缩、市场疲软情况下。2.企业缺乏风险意识。有些企业为 First, China’s corporate accounts receivable management analysis of the problems 1. Market competition is fierce and disorderly. Due to the increasingly fierce market competition in our country, the enterprises have to carry out some or all business transactions in the form of credit. The development of credit will inevitably bring about such issues as the triangular debt and the debt crisis, especially under the conditions of the monetary tightening and the weak market. 2. The lack of risk awareness of enterprises. Some businesses are