应收账款是企业因销售商品、提供劳务等经营活动而形成的债权。应收账款是企业流动资产的重要组成部分,在流动资产中所占的比重达50%以上,其管理状况直接影响企业资产的质量和营运能力。因此,加强应收账款管理,提高企业资产使用效率,防范经营风险,已成为企业管理中不容回避的一个重大课题。 Accounts receivable is the business because of sales of goods, rendering services and other business activities and the formation of claims. Accounts receivable is an important part of the current assets of enterprises, accounting for more than 50% of current assets, the management status of a direct impact on the quality of assets and operational capacity. Therefore, to strengthen the management of accounts receivable, improve the efficiency of the use of corporate assets, to prevent business risks, has become an important issue in business management can not be avoided.