应收账款是企业对外赊销产品(商品)、材料、提供劳务、让渡资产使用权而应向购货或接受劳务的单位收取的尚未收回的款项。由于货币的短缺、交易的需要,延期支付就成了一种必要的结算方式。加强应收账款管理的对策:其一:提高产品竞争力;其二:认真分析客户信息,合理制定信用政策;其三:强化内部控制制度,提高风险管理意识。 Accounts receivable are the unpaid amounts receivable from the units purchasing goods or receiving services by the enterprises on the credit products (commodities), materials and services provided by the enterprises. Due to the shortage of money and the need of the transaction, the deferred payment has become a necessary settlement method. Second, we must carefully analyze customer information and formulate credit policies rationally. Third, we must strengthen our internal control system and raise awareness of risk management.