随着现代经济社会的发展,市场竞争日益激烈,越来越多的企业选择赊销来扩大市场份额,但是一旦管理不善,企业将面临巨大的逾期应收账款风险。本文从应收账款产生的原因为出发点,对目前企业应收账款的现状进行分析,经过探讨,提出应收账款的一些管理方法和解决对策。 With the development of modern economy and society, the market is increasingly competitive. More and more enterprises choose to sell their credit to expand their market share. However, once the mismanagement is over, the enterprise will face a huge risk of overdue accounts receivable. This article analyzes the current status of accounts receivable from the reason of accounts receivable, and then puts forward some management methods and countermeasures of accounts receivable.