本文通过以新会计准则为背景,对应收账款的内涵、特点以及形成的具体原因作为切入点进行思考,分析在新会计准则的作用下,企业应收账款的具体核算应该如何处理。进一步提出在新时期,企业应当大力加强应收账款的核算管理工作,保证企业规范经营,实现企业利益最大化,促进企业实现又好又快发展。 Based on the new accounting standards, this article considers the connotation, characteristics and the specific reasons of the accounts receivable as a starting point to analyze how to deal with the specific accounting of the accounts receivable under the new accounting standards. It is further proposed that in the new period, enterprises should make great efforts to strengthen the accounting management of accounts receivable, ensure that enterprises regulate their operations, maximize their profits, and promote their sound and rapid development.