我国的会计准则不断完善,在新会计准则下,对企业应收账款核算做出了周密的规定,现代很多企业在经营中都面临坏账的危机,产生资金周转失灵等问题。本文分析了新会计准则下应收账款核算的一些问题,为企业的应收账款核算工作提出了建议,希望能让企业财务管理制度建立更完善、资金周转更为灵活,企业发展更健康。 China’s accounting standards continue to improve under the new accounting standards, corporate accounts receivable accounting made careful provisions, many modern business are facing a crisis of bad debts, resulting in cash flow failure and other issues. This paper analyzes some problems of accounts receivable accounting under the new accounting standards and puts forward some suggestions for the account receivable accounting of enterprises. It hopes to make the establishment of the enterprise financial management system more perfect, the capital turnover more flexible and the enterprise develop healthier .