应收账款是企业的一项重要的流动资产 ,许多国有企业的应收账款在总资产中的比例不断升高 ,应收账款周转率日益降低 ,如何管好应收账款是国有企业面临的紧迫课题。应收账款产生的原因一是由于销售和回款存在时间差 ,二是由于商业竞争。企业为了在竞争中处于有利地位 ,除了打质 Accounts receivable is an important liquid assets of enterprises, many state-owned enterprises accounts receivable in the proportion of total assets continue to rise, the receivables turnover rate is decreasing, how to manage accounts receivable are state-owned Businesses are facing pressing issues. One of the reasons for the accounts receivable is due to the existence of time difference between sales and payment, the second is due to commercial competition. In order to compete in the business in a favorable position, in addition to playing the role