随着市场经济的不断发展,企业竞争日趋严峻,企业为了更好的生存和发展必须不断的扩充自己的市场占有率,由此带来的应收账款管理也就成了企业必须面对和解决的重要问题,本文说明了一些应收账款的相关知识,列举了一些企业应收账款管理不善带来的影响,并提出了一些强化企业应收账款管理的建议。 With the continuous development of market economy, the competition of enterprises becomes more and more serious. Enterprises must constantly expand their market share in order to survive and develop better. Therefore, the management of accounts receivable caused by them becomes a must for enterprises This article explains some related knowledge of accounts receivable, lists some of the impact of corporate mismanagement of accounts receivable, and put forward some proposals to strengthen the management of corporate accounts receivable.