关于应收账款的管理

随着改革开放的发展和社会主义市场经济的建立，市场竞争越来越激烈，企业在相互竞争中，越来越注重促销手段，赊销成为企业扩大销售，促进利润增加的重要手段之一。但应收账款的拖欠也成为很多企业被拖垮的重要原因之一。本文从应收账款形成的原因出发，阐述了应收账款对企业的影响，并提出了加强应收账款管理的措施。

Management of Accounts Receivable

With the deepening of the opening and reforming policy and the establishment of socialist marketing economy, the market competition becomes increasingly sharp, which means new sale-promoting approaches such as the charge sales play a more important role. Unfortunately, accounts receivable, at the same time, becomes one of the important reasons of the bankruptcy of many enterprises. This article, from the causes of accounts receivable, discusses the impact of accounts receivable on an enterprise, and puts forward some measures to enhance the management of accounts receivable.