随着市场经济的不断发展及企业间竞争的不断加剧,企业与客户间的赊销行为已成为重要的营销手段。但赊销行为在给企业提高产品销量的同时,也为企业带来一定的资金风险,占用了大量的企业流动资金,增加了企业的资金机会成本。本文通过对目前我国企业应收账款管理中存在的不足进行分析,就如何提高企业应收账款管理水平提出若干建议。 With the continuous development of market economy and the continuous intensification of competition among enterprises, the credit sale behavior between enterprises and customers has become an important marketing tool. However, credit sales to enterprises to improve product sales at the same time, but also bring some financial risks for the enterprise, taking up a lot of liquidity of enterprises, an increase of business opportunities for capital costs. Based on the analysis of the deficiencies in the current accounts receivable management in China, this paper puts forward some suggestions on how to improve the management of accounts receivable.