应收账款管理直接影响企业营运资金的周转和经济效益。商品与劳务的赊销、赊购,已成为当代经济的基本特征,我国市场经济日趋成熟,应收账款管理作为企业营运资金管理的重要方面已越来越引起企业管理者的重视,如何监控应收账款发生以及如何处理企业的不良债权等问题,已经成为企业管理中的一个重大课题。 Accounts receivable management directly affect the working capital turnover and economic benefits. Credit sales of goods and services have become the basic features of the contemporary economy. As China’s market economy matures, management of accounts receivables as an important aspect of the working capital management has drawn more and more attention from business managers. How to monitor receivables The occurrence of accounts and how to deal with bad debts of enterprises have become a major issue in business management.