应收账款是伴随企业的销售行为发生而形成的一项债权,是指企业应向购货单位收取的款项。本文阐述了应收账款在企业生产经营中的作用及产生的原因,通过对煤炭企业应收账款管理的现状及存在问题的全面分析,制定了加强煤炭企业应收账款管理的对策与措施。 Accounts receivable is accompanied by the occurrence of business sales and the formation of a debt, refers to the business unit should receive money from the purchase unit. This article elaborated the function of accounts receivable in the production and operation of the enterprise and its causes. By comprehensively analyzing the status quo and existing problems of receivables management in coal enterprises, the countermeasures and measures to strengthen the management of accounts receivable in coal enterprises were formulated Measures.