应收账款是指企业对外销售商品、材料以及提供劳务而应向购货方或接受劳务方收取的款项。应收账款的发生表示本企业有一部分资金被客户占用,同时企业持有应收账款也是利益跟风险并存的。应收账款作为陕西北元化工集团有限公司资产中比较重要的一部分,其持有规模和发生时间对公司的持续经营发展起着重要的作用。因此探索北元化工应收账款管理存在的问题及对策是本文研究的主题。 Accounts receivable refer to the amount that the enterprise should receive from the purchaser or the receiving labor service when the enterprise sells the commodities, materials and services provided by the outside world. The occurrence of accounts receivable means that part of the funds of the enterprise are occupied by the clients, meanwhile, the receivables held by the enterprises are also the benefits and the risks coexist. As a relatively important part of the assets of Shaanxi Beiyuan Chemical Group Co., Ltd., the scale and timing of accounts receivable plays an important role in the sustainable development of the Company. Therefore, exploring the problems and countermeasures of Beiyuan chemical accounts receivable management is the theme of this article.