浅析企业应收账款的管理

企业在销售商品和提供劳务的过程中不可避免地要产生应收账款，由于其具有流动性低、占用时间长、风险大的特性，因此需企业采取措施，加强应收账款的客户管理，建立内部控制制度，完善应收账款管理责任制、清收制以及呆坏账的核销办法，从而减小销售损失风险，保证企业经济效益的最大化。

On the Management of Enterprise's Accounts Receivable

It is inevitable that the accounts receivable are produced in commod ities selling and labor service providing, because of its lower flowability, lon ger time holding, bigger risks ,the enterprise should adopt measures to strength en the management of the users of accounts receivable, establish the internal ma nagement system, perfect the responsibility system and clearing off system of th e accounts receivable and the method of bad accounts' cancel after verification, reducing the risks of marketing loss and guaranteeing the maximization of enter prise's economic benefit.