应收账款是企业拥有的,经过一定期间才能兑现的债权。市场经济条件下,赊购赊销成为商品交易活动中的一种常见结算现象。如果企业的应收款项不能及时收回,不但会对企业自身的资金运转产生负面影响,而且还可能引发企业之间的相互拖欠,从而形成严重的三角债问题;如果企业的应收账款一旦形成呆账,就会使这部分资金滞死,使企业蒙受严重的财务损失,甚至会危及企业的生存和发展。因此,加强应收账款的管理,对于保证企业经营活动的正常进行,提高企业的经济利益,具有十分重要的意义。一、应收帐款的形成应收帐款的形成主要有两方面因素:一是企业外部的经营环境因素。一方面是扩大市场份额的需要,在激烈竞争的市场经济中,出于扩大销售的竞争需要,企业不得不以赊销或其他优惠方式招揽顾客,相同条件下,赊销产品的销售量将大于现金销售产品的销售量,应收帐款也由此形成。另一方面是很多企业缺乏诚信 Accounts receivable is owned by the enterprise, after a certain period of time to honor the claims. Under the condition of market economy, credit on credit has become a common settlement phenomenon in commodity trading activities. If the receivables of the enterprise can not be recovered in time, not only will it have a negative impact on the operation of the enterprise’s own capital, but it may also lead to arrears between the enterprises and thus form a serious triangular debt problem. If the accounts receivable of the enterprise once formed Bad debts, will make this part of the funds stagflation, so that enterprises suffer serious financial losses, and even endanger the survival and development of enterprises. Therefore, to strengthen the management of accounts receivable is of great significance to ensure the normal operation of the business activities and improve the economic interests of enterprises. First, the formation of accounts receivable The formation of accounts receivable has two main factors: First, the external business environment factors. On the one hand, it is necessary to expand market share. In the fiercely competitive market economy, for the sake of increasing competition in sales, enterprises have to attract customers by credit or other concessions. Under the same conditions, the sales volume of credit products will be larger than that of cash sales Product sales, accounts receivable is also formed. On the other hand, many enterprises lack integrity