应收账款管理是企业经营管理的重要组成部分,对应收账款的管理是否科学完善直接影响了企业是否能得到好的经营效果。本文将分别阐述企业应收账款项目存在的问题,并论讨企业应如何科学运用应收账款项目来达到企业资金回笼、减少坏账损失的目的。 Accounts receivable management is an important part of business management, whether the scientific management of accounts receivable a direct impact on whether the business can get good business results. This article will elaborate on the existing problems of corporate accounts receivable projects, and discuss how enterprises should scientifically use accounts receivable projects to achieve the return of corporate funds, reduce the purpose of bad debt losses.