本文总结了中小企业应收账款的原因,分析企业应收账款问题及对企业的危害,提出实现目标的一些措施和方法,以期中小企业管理有所启示,从而推动更快和更好的发展和小中型企业。 This article summarizes the reasons for the accounts receivable of SMEs, analyzes the problems of corporate accounts receivable and the harm to the enterprise, puts forward some measures and methods to achieve the goal, in order to enlighten the management of SMEs, so as to promote faster and better Development and small and medium-sized enterprises.