企业在管理营运资金时,应收账款是非常重要的组成部分。管理的方式应用的是否合理,会对企业的经济效益以及营运资金周转有着直接的影响。现今,许多的企业在管理应收账款的过程中,都会面临诸多的问题,造成财务的状况逐渐的恶化,经济效益逐渐下降。本文就应收账款管理中所存在的问题和对策为基本点,进行详细的分析。 Accounts receivable are a very important part of an organization’s management of its working capital. The application of management methods is reasonable, will have a direct impact on the economic efficiency of enterprises and the working capital turnover. Nowadays, many enterprises face many problems in the management of accounts receivable, resulting in gradual deterioration of financial status and gradual decline of economic benefits. This article analyzes the problems and countermeasures in the accounts receivable management as the basic points.