加强应收账款管理提高企业效益

分析了应收账款膨胀的原因，阐述了加强应收账款管理的对策，即建立监管制度。发挥监管职能，优化库存结构，采取多种手段，积极清理逾期货款，指出企业应制定科学合理的应收账款管理制度，确保在获取最大收入的同时，尽可能降低风险损失。

Increasing the Benefit of Enterprise through Strengthening the Management of the Accounts Receivable

This paper analyzes on the causes of the expansion of the accounts receivable, expounds the countermeasures for strengthening the management of the accounts receivable, that is to establish the supervisory system, give full play to the supervisory function, optimize the inventory structure, dispose of overdue payment for goods actively by adopting various methods, and points out that the enterprise should work out scientific and rational accounts receivable management system for obtaining the maximum income and reducing the risk loss as more as possible at the same tine.