本文针对大多数的中小型企业在应收账款管理上的漏洞,建议企业的管理者采取积极的防范措施,防范和减少坏账的发生,第一,加强应收账款的事前控制;第二,建立规范的应收账款对账制度;第三,建立严格的应收账款收账监督制度。 In this paper, most of the small and medium enterprises in the accounts receivable management loopholes, it is recommended that corporate managers take active preventive measures to prevent and reduce the incidence of bad debts, first, to strengthen the advance control of accounts receivable; the second , Establish a standardized account receivable reconciliation system; third, establish a strict receivables collection supervision system.