应收账款管理是企业营运资金管理的重要环节。随着国家市场经济的逐步建立完善和商业信用的推行,应收账款的管理已经成为企业经营活动中不可忽视的问题。根据有关部门调查,我国企业之间尤其是国有企业之间相互拖欠货款,造成应收账款逾期现象严重,已成为经济运行中的一大顽症。其原因归纳来讲有三方面:(1)拓展市场的需要。在市场竞争比较激烈的情况下,为了扩大市场份额,尽快地打开营销局面,部分企业在事先未对付款人资信度作深入调查、对应收账款风险未进行正确评估的情况下,采取与客户签订短期的、有一定 Accounts receivable management is an important part of the working capital management. With the gradual establishment and improvement of the national market economy and the implementation of commercial credit, the management of accounts receivable has become an indispensable issue in the business activities of enterprises. According to a survey conducted by relevant departments, the payment of arrears between Chinese enterprises, especially state-owned enterprises, has caused serious overdue accounts receivables and has become a major chronic problem in the economic operation. The reason summarized in terms of three aspects: (1) to expand the needs of the market. In the case of fierce market competition, in order to expand market share and open the marketing situation as soon as possible, some enterprises did not conduct in-depth survey on the creditworthiness of the payers in advance and did not correctly assess the risk of accounts receivable, Sign short-term, there must be