应收账款是企业经营中资金运转的一项日常活动,其存在是市场经济的需求。而如何使企业的应收账款在经营中得到有效管理,在企业效益与成本的权衡中得到平衡,是企业应解决的问题。本文分析了应收账款管理中存在的问题及不足之处,并针对问题提出了有效的改进措施。 Accounts receivable is a daily operation of funds in the operation of enterprises, its existence is the market economy needs. How to make the company’s receivables in the management of effective management, the balance of business efficiency and cost balance, is the business should be addressed. This paper analyzes the problems and shortcomings in the management of accounts receivable, and puts forward effective measures to improve the problems.