摘  要：應收賬款是企業因對外銷售產品、材料、提供勞務及其他原因，應向購貨單位或接受勞務單位及其他單位收取的款項，包括應收貨款、其他應收款、應收票據等。它是企業流動資產的重要組成部分，雖然應收賬款普遍存在于各類企業，但并不意味著每個企業都可以管理好應收賬款。應收賬款的管理是企業資金管理的重要組成部分，關系到企業的現金流量和再生產的資金需要。隨著市場經濟制度的建立和完善，企業的生存和競爭壓力加劇，應收賬款在資產總額中所占比例越來越大，因此應收賬款的管理對企業非常重要。本文主要對企業應收賬款管理展開探討。首先介紹加強應收賬款管理的必要性，其次，對應收賬款的影響進行介紹，再次，對企業應收賬款管理中存在的問題進行總結，最后針對這些問題提出一些針對性的建議。

關鍵詞：應收賬款 管理 問題 建議

ABSTRACT：Accounts receivable is the enterprise from foreign sales of products, materials, labor and other reasons, should accept the services of units and other units to collect the money to purchase units or, including accounts receivable, other receivables, bills receivable. It is an important part of enterprise liquid assets, although the accounts receivable are ubiquitous in all kinds of enterprises, but it does not mean that every enterprise can manage accounts receivable. The management of accounts receivable is an important part of enterprise capital management, related to the company's cash flow and financial needs of reproduction. Along with the establishment and improvement of the market economic system, the enterprise's survival and competition intensifies, accounts receivable in the total assets in the proportion is increasing, so the management of accounts receivable is very important for enterprises. This paper mainly discusses the enterprise accounts receivable management. Firstly we should strengthen the necessity, accounts receivable management secondly, effects of receivables are introduced, once again, to the enterprise accounts receivable management problems were summarized, finally aimed at these questions to propose some suggestions.

Keywords: accounts receivable；manage；problems；suggestion