从应收账款产生的原因、主要功能,应收账款政策的制定及其日常管理,应收账款的化解几个方面讨论应收账款的管理。企业要把货款回笼放在首位,实行应收账款的全过程控制,确保实现的收入及时足额流入企业,从而规避经营风险,促使应收账款风险最低,促使企业效益最大化。 From the accounts receivable causes, main functions, the development of accounts receivable policy and its daily management, accounts receivable to resolve several aspects of accounts receivable management. Enterprises should pay back the amount of money in the first place, the implementation of the whole process of accounts receivable control to ensure that the realization of income in full and timely inflow of business, so as to avoid business risks, prompting the lowest risk of accounts receivable, prompting the maximization of business efficiency.