摘要
本文针对企业资金紧缺，应收帐款被严重拖欠的现状，系统分析了造成这种情况的企业内部及外部原因，在此基础上制订了治理应收帐款问题的对策，包括三个方面：首先是建立企业内部控制机制；其次，建立企业外部防范机制；第三，对已发生应收帐款问题的解决策略．以期改善企业应收帐款质量，减少拖欠及坏帐损失。
Focusing on problems of being short of working capital seriously and accounts receivable being owed for a long time, this paper thoroughly and deeply analyses the reasons and puts forward to the measures,including 3 inspects: i to set up the inner controlling system; ii to set up the outer defencing system; iii the measures to the prominent problems of accounts receivable in an enterprise. So that the quality of accounts receivable can be fully improved and the loss from uncollectible accounts reduced.
