随着我国市场经济的不断发展,企业间的竞争越来越激烈,为了促进企业发展,争取更多的客户,很多企业开始采用赊销的手段进行贸易往来,虽然这种贸易手段在一定程度上会提升企业的竞争力,但是长时间拖欠应收账款会增加企业的经济压力,导致企业生存面临问题。在本文中我们就对企业应收账款的管理进行分析研究,加强企业应收账款管理,促进企业发展。 With the continuous development of the market economy in our country, the competition among enterprises is getting fiercer and fiercer. In order to promote the development of the enterprise and strive for more customers, many enterprises begin to use the means of credit to conduct trade. Although this means of trade will to a certain extent Enhance the competitiveness of enterprises, but long arrears of accounts receivable will increase the economic pressure on enterprises, resulting in business survival problems. In this article, we analyze the management of corporate accounts receivable, strengthen the management of corporate accounts receivable, and promote enterprise development.