应收款项是指应收帐款，是企业应收及预付款项中的主要项目，亦是企业流动资产管理的重要内容。笔者拟就本单位近几年来的应收款项呈逐年增长之势，大量的资金长期被债务人及债务单位占用，使公司经济陷入困境。本着单位所发生的实际，谈一谈应收款项增长的原因。 　　1、以赊? Receivables refer to accounts receivable, which are the main items in the accounts receivable and prepayments, and are also an important part of the enterprise’s current assets management. The author proposes that the receivables of the unit in recent years are increasing year by year, and a large amount of funds are occupied by debtors and debtors for a long time, which makes the company’s economy in trouble. In light of the reality of the unit, talk about the reasons for the increase in receivables. 1, what?