随着经济的不断发展,企业的安全持续经营发展显得尤为重要。在目前,有许多企业因未对应收账款采取有效的控制,导致企业资金紧张,甚至陷入财务危机。为此,对企业应收账款的管理研究已迫在眉睫。一、目前企业应收账款的现状应收账款是企业对外赊销产品、材料、提供劳务等项目而形成的向对方收取相应款项的一种外置资产。该资产被对方经营,对方可以 With the constant development of the economy, it is particularly important for the enterprise to continue its business in safety and development. At present, many enterprises do not take effective control of accounts receivable, resulting in financial constraints, or even into a financial crisis. Therefore, the study on the management of corporate accounts receivable is imminent. First, the current status of corporate accounts receivable accounts receivable is the company’s credit products, materials, providing services and other projects to form the corresponding amount of money to an external asset. The assets are run by each other, each other can