笔者从事财务工作凡二十五年,回首自己的工作历程,发现客户的资信程度尤其是客户信用品质对于加强应收账款管理关系极大,本文结合自己的切身经历主要以实证的方法论述了客户的信用品质对于加强应收账款日常管理的重要性。 I work in financial work for twenty-five years, looking back on my own course of work and found that the degree of customer credit, especially the credit quality of customers to strengthen the management of receivables is extremely great, this article is mainly based on empirical experience with empirical methods The customer’s credit quality is of great importance to strengthening the daily management of accounts receivable.