加强对企业应收账款的管理

Strengthen the management of the account receivable in enterprise

近年来,企业大量的应收账款难以回收,多数形成坏账。本文分析了应收账款对企业的不良影响,指出了其产生的原因,提出了加强应收账款管理应采取的一些措施。

Recent years, a lot of account receivable cannot be called back or even changeinto bad debts in many enterprises. In this paper the bad influence and the reasons of the account receivable on enterprises are analyzed and some suggestions for strengthening the managementof the account receivable are offered also.