在激烈的市场竞争中,企业的应收账款如果能够获得较好回收,使资金获得良好用转,就能促进企业进一步发展。本文研究了如何较好回收应收账款,先指出应收账款不能获得较好回收会给企业带来的不利影响,接着分析应收账款不能获得较好回收的主要原因,然后说明要较好回收应收账款的重要途径,最后得出结论与启示。 In the fierce market competition, if the receivables of enterprises can get a better recovery so that the funds can be well diverted, they can promote the further development of the enterprises. This paper studies how to better recover accounts receivable, first pointed out that accounts receivable can not get a better recovery will bring adverse effects on the business, and then analyze the receivables can not get a better recovery of the main reasons, and then explain Recover accounts receivable an important way, and finally draw conclusions and inspiration.