我国企业应收款现状分析

The present situation of our country enterprise receivables analysis

应收账款是指企业在正常的生产经营过程中,由于销售商品或提供劳务而形成的债权。应收账款是企业一项重要流动资产,也是一项风险较大的资产,因此,对应收账款进行管理已经成为企业十分关注的问题。企业的管理者应从思想上引起足够的重视,另外还应对应收账款实行有效的控制,最大限度地化解应收款风险。

Accounts receivable is an important current assets, is also a higher risk assets. Therefore, accounts receivable management has become the enterprise pays close attention to the problem。In this paper, the present situation of our country enterprise receivables are analyzed.