随着改革开放和市场经济的发展,应收账款做为一种信用和促销手段提高了企业的竞争力,增加了销售量,促进了利润增长,被企业广泛采用。但企业之间的应收账款拖欠也随之增加,导致企业的资金紧张,甚至陷入经营危机。本文将从应收账款拖欠对企业的潜在危害及针对应收账款管理所采取的应对措施等方面加以阐述。 With the reform and opening up and the development of market economy, accounts receivable as a credit and promotion means to improve the competitiveness of enterprises, increase sales, and promote profit growth, widely used by enterprises. However, the delinquency of accounts receivable between enterprises also increases, leading to the financial constraints of enterprises, and even into operational crisis. This article will elaborate on the potential harm to the enterprise caused by the delinquency of accounts receivable and the countermeasures for the management of accounts receivable.