应收账款管理是企业资金管理的重要组成部分,关系企业的现金流量和再生产的资金需要,应采用科学、有效、先进的应收销货款管理方法。结合传统的账龄分析法、ABC分析法等手段,实施相应对策,以加速资金的收回,提高资金的利用效率。 Accounts receivable management is an important part of the enterprise's fund management. The cash flow of related enterprises and the need of funds for reproduction should adopt a scientific, effective and advanced method of management of receivables and receivables. Combined with traditional methods such as aging analysis and ABC analysis, we should implement corresponding measures to speed up the recovery of funds and improve the efficiency of capital utilization.