应收账款作为企业营运资金管理的一项重要内容,直接影响着企业健康、持续发展。同时,应收账款作为企业的债权,它对企业的利润有极其重大的影响,无法收回的应收账款就是企业的利润损失。因此,我们如何加强对应收账的管理,提高资金使用效率,已经是新时期企业所要认真研究的重要课题。 Accounts receivable as an important part of the management of corporate working capital, a direct impact on business health and sustainable development. At the same time, accounts receivable as the claims of enterprises, it has a very significant impact on the profits of enterprises, accounts receivable can not be recovered is the loss of profits of enterprises. Therefore, how to strengthen the management of accounts receivable and increase the efficiency of fund utilization have become an important issue that enterprises should seriously study in the new era.