应收账款管理之我见

针对应收账款给企业带来的降低企业的资金使用效率，使企业效益下降，夸大企业经营成果，增加应收账款管理中的出错概率，给企业带来额外损失等一系列问题，从事前控制、事中管理、事后收账3个方面阐明了管理好企业应收账款的观点。

My Opinion on the Management of Receivable Account

In the light of a series of the problems of enterprise's extra losses such as the reduction of the fund service efficiency, the decrease of enterprise's benefit, the exaggeration of enterprise's operational achievements, and the increase of the error probability in the management of the receivable account, etc. of enterprise caused by the receivable account, this paper expounds the opinion of managing well the receivable account of enterprise from three aspects of the control before the event, the management in the event and the account reception after the event.