摘要:隨著經濟的不斷發展，企業的正常良性運行變得十分重要。我國企業在應收賬款管理方面普遍存在問題，這嚴重影響了企業的資金周轉與正常運行。企業之間相互拖欠貨款，導致企業存在過多的應收賬款，這對市場運行有很大的阻礙作用。企業存在過多壞賬而且對許多賬務都沒有及時處理。企業在售出商品的時候，卻無法得到現金，而企業卻沒有采取有效措施來解決這一狀況，久而久之，企業的周轉資金變得困難，企業缺少大量的現金，因此，企業的應收賬款管理問題已經十分嚴重。

　　　當前，企業的應收賬款管理方法大多不能解決企業所面臨的窘境，許多企業因此而無法正常運行，陷入財務危機，這就要求我們積極地尋找有效的方法來管理應收賬款，進行有效控制。 

關鍵詞 應收賬款；周轉資金；有效控制；財務危機

Abstract:With the continuous economic development, enterprise’s normal operation becomes very important. Chinese enterprises have a lot of problems in the management of accounts receivable, which has seriously affected the company’s cash flow and normal operation. Payment arrears between enterprises that cause too much accounts receivable, which has a great impediment on the market. Enterprises have too much bad debt that not treated. Enterprises sold the goods while they can not get cash. And the enterprises have not taken effective measures to address this situation. Over time, the company’s working capital becomes difficult, enterprises lack a lot of cash, therefore, the enterprises’ accounts receivable have been very serious management problems.

　　　At present, corporate receivables management methods can mostly not solve the dilemma faced by enterprises, many companies are unable to function properly, they fell into financial crisis, this requires that we actively seek effective ways to manage accounts receivable, to exercise effective control. 

Keywords  Accounts receivable  Working capital  Effective control  Financial crisis