浅议企业应收账款的管理

应收账款管理是企业资金管理的重要组成部分，关系到企业的现金流量和再生产的资金需要。随着市场经济制度的建立和完善，企业的生存和竞争压力加剧。应收账款在资产总额中所占比例加大，应收账款管理也就显得尤为重要。但是，如果应收账款管理不善，就会导致坏账损失，因此，必须对应收账款的运行状况进行经常性分析、控制．加强对应收账款的风险分析，及时发现问题，提前采取对策，尽可能减少坏账损失。应收账款管理得当，意味着把握了企业的命脉，这将使企业在激烈的市场竞争中立于不败之地。

Discussion on the Management of Corporate Accounts Receivable

Accounts receivable management fund management companies are an important component of the relationship between corporate cash flow and capital needs of reproduction. With the market economy system, the establishment and improvement of the survival and competitiveness of enterprises intensified. Accounts receivable at a percentage of total assets increased, accounts receivable management is particularly important. However, because of poor management of accounts receivable, it will cause the loss of bad debts, it is necessary to the operation of accounts receivable to carry out regular analysis of the situation, control, enhance the risk of accounts receivable analysis, to detect problems ahead of time to take countermeasures to minimize bad debt losses, accounts receivable management properly, means to grasp the lifeline of the enterprise, which will enable enterprises in the fierce market competition.