略论应收账款的管理

Brief Clarification Management of the Accounts Receivable

应收账款一直以来就是企业存在的难以解决的问题。因此，应收账款的风险分析和如何控制应收账款是企业财务管理的重要问题。本文从应收账款居高不下原因的认识出发，通过对应收账款风险的分析，对应收账款的控制和管理作了进一步的探讨。

Accounts receivable is the problem hard to solve for enterprise all along. Therefore, the analysis of the risk of accounts receivable and how to control it are the most important problem for business financial management. The article proceeds from the recognition of accounts receivable product causes analyses, through analysis risk of account receivable, go further into the controlling and management of accounts receivable.