应收账款是企业在正常经营过程中因对外销售商品和提供劳务等业务,应向客户收取的款项。近年来,我国市场的疲软使得上市公司的应收账款总额逐渐增大,坏账损失逐渐增多,企业的资金周转变慢。如何管理好我国上市公司的应收账款成为亟待解决的问题。本文就我国上市公司应收账款现状及形成原因进行了分析,并提出了如何管理好应收账款的意见。 Accounts receivable are the amount that should be collected from the customer for businesses that sell goods and provide labor services to the outside world in the normal course of business. In recent years, the weakness of the Chinese market makes the total amount of accounts receivable of listed companies gradually increase, the losses on bad debts gradually increase, and the capital turnover of enterprises slows down. How to manage the receivables of listed companies in China has become an urgent problem to be solved. This article analyzes the current situation and reasons of the accounts receivable of the listed companies in our country and puts forward the opinion on how to manage the accounts receivable.