本文从应收账款的定义入手,首先分析了应收账款的成本,同时指出了目前企业应收账款管理方面所存在的问题及其影响因素,最后在前述分析的基础上提出了加强企业应收账款管理的对策建议。 This article begins with the definition of accounts receivable, first analyzes the cost of accounts receivable, at the same time points out the problems existing in corporate accounts receivable management and its influencing factors. Finally, on the basis of the above analysis, Countermeasures of Enterprise Receivable Account Management.