企业的应收账款已经计入企业的收入,账款收不回来使企业的盈利只能在账面上增加,而实际上企业还为其支付着增加占有资金的成本,另外,应收账款的增多还有可能造成企业生产经营形势良好的假象,误导企业增加贷款和投资。企业应收账款增加的弊病很多,因此,加强应收账款的管理十分必要。 Enterprise accounts receivable has been included in the income of enterprises, accounts receivable do not come back to make the company’s earnings can only be increased on the books, but in fact companies pay for it to increase the cost of possession of funds, in addition, accounts receivable The increase may also cause the illusion of a good production and management situation and mislead the enterprises to increase their loans and investments. Therefore, it is necessary to strengthen the management of accounts receivable.