历经了席卷全球的金融危机之后,我国企业的应收账款总额居高不下,给企业经营带来了巨大的经营风险。通过分析阐述企业应收账款管理的现状,提出应集合政府、企业和银行三方力量,共同实施对应收账款的科学管理,帮助企业渡过艰难的后金融危机时代。 After the financial crisis that swept the world, the total amount of accounts receivable of Chinese enterprises keeps high, which brings huge business risks to the enterprises. By analyzing the current situation of corporate accounts receivable management, this paper puts forward that the government, enterprises and banks should be assembled together to implement the scientific management of receivables so as to help them to survive the difficult post-financial crisis era.