目前,我国绝大部分企业是完全市场化的企业,这些企业与政策性垄断和资源性垄断的企业有较大不同,应收账款占据了企业流动资产的很大部分,成为企业的一项重要流动资产,因此,在企业日常财务管理中认真抓好应收账款的管理就是十分重要的工作。本人结合工作中的具体实践谈点经验,以起借鉴作用。 At present, the vast majority of enterprises in our country are completely market-oriented enterprises. These enterprises are quite different from those with policy monopolies and resource monopolies. Accounts receivable occupy a large part of the current assets of enterprises and become a part of the enterprises Important liquid assets, therefore, in the daily financial management of enterprises earnestly grasp the management of accounts receivable is a very important task. I talk about the specific experience of work experience, in order to learn from.