山西省对第一批事业单位清产核资工作已接近尾声 ,从清产核资情况来看 ,不少单位的应收帐款管理状态与其发展要求不相适应 ,造成应收帐款居高不下 ,超过三年以上帐龄的应收账款比重甚大 ,究其原因笔者认为有以下几方面 :1.长期不对帐。由于交易过程中货物与资金在时间与空间上 Shanxi Province, the first batch of institutions to complete inventory of capital verification work is coming to an end, from the inventory of capital verification point of view, many units of accounts receivable management status and its development does not meet the requirements, resulting in high accounts receivable, Accounts receivable more than three years account for a large proportion, the reason I think the following aspects: 1. Long-term non-reconciliation. Due to the transaction in the goods and funds in time and space