应收账款的产生是因为我国目前的市场经济的竞争越来越激烈,企业要想保持收入的稳定增长,扩大销售范围,不得不采用赊销的战略战术。应收账款使企业不但促进了销售市场的扩大还使其降低了销售的库存。应收账款的进行也存在一些风险的,如果管理不善的话,很容易造成货款不能及时收回,企业的资金流转就会受到影响,从而企业利润也会受到影响。对此,本文对应收账款的管理进行了简单的探讨。 The accounts receivable is generated because the competition in the market economy in our country is more and more fierce. If the enterprises want to maintain the steady growth of income and expand the sales scope, they have to adopt the strategy and tactics of credit. Accounts receivable allows companies not only to promote the expansion of the sales market also makes it reduce the sales of inventory. Accounts receivable also exist some risks, if not managed, it is likely to cause the money can not be recovered in time, the flow of funds will be affected, and thus corporate profits will be affected. In this regard, this article conducted a simple discussion on the management of accounts receivable.