应收账款是核算企业因销售商品、产品、提供劳务等原因,向购货客户或接受劳务的客户收取的款项或代垫的运杂费、包装费。近几年,不少企业应收账款长期挂账和“三角债”问题的恶化,都大大增加了企业的资金成本和经营风险,许多企业因此现金流量匮乏,甚至无法组织起正常的生产经营活动。因此,加强对应收账款的管理不仅是企业持续生存的保障,更是增强企业市场竞争能力的关键。 Accounts receivable is the accounting business for sales of goods, products, rendering of services and other reasons, to purchase customers or receiving services, customers receive money or on behalf of the transport fees, packaging fees. In recent years, the long-term accounts receivable of many enterprises and the worsening of the “triangular debt problem” have greatly increased the cost of capital and operating risks of enterprises. As a result, many enterprises lack cash flow and can not even organize their normal production and operation activities. Therefore, to strengthen the management of accounts receivable is not only the guarantee for the survival of enterprises, but also the key to enhancing the market competitiveness of enterprises.