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应收账款是企业的一项资金投放,是企业为了扩大销售和增加盈利而进行的投资。本文提出了应收账款产生的主要原因,针对企业应收账款管理中存在的问题提出了相应的管理对策。
Accounts receivable is a business investment, is the business in order to expand sales and increase profits made by the investment. This paper puts forward the main reasons for the accounts receivable, and puts forward the corresponding management countermeasures for the problems in the management of the accounts receivable.