资金是企业的血液,如果企业缺少血液,轻则“营养不良”,重则“奄奄一息”,随时都有死亡的可能。在现实中很多企业正是因为资金周转不良而破产倒闭。所以如何加强应收账款管理就成为企业生存和发展的关键。应收账款是企业因销售产品、提供劳务等业务而应向购货方、接收劳务的单位或个人收取的款项。形成应收账款的直接原因是 Capital is the blood of the enterprise. If the enterprise lacks blood, it means “malnutrition” and heavy “dying”, and death may occur at any time. In reality, many enterprises went bankrupt because of poor cash flow. So how to strengthen the accounts receivable management has become the key to the survival and development of enterprises. Accounts receivable is the amount that the enterprise should collect from the purchasers and the units or individuals that receive the labor services for the business of selling products and providing labor services. The formation of accounts receivable is the direct reason