摘  要：应收账款是企业因对外销售产品、材料、提供劳务及其他原因，应向购货单位或接受劳务单位及其他单位收取的款项，包括应收货款、其他应收款、应收票据等。它是企业流动资产的重要组成部分，虽然应收账款普遍存在于各类企业，但并不意味着每个企业都可以管理好应收账款。应收账款的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越来越大，因此应收账款的管理对企业非常重要。本文主要对企业应收账款管理展开探讨。首先介绍加强应收账款管理的必要性，其次，对应收账款的影响进行介绍，再次，对企业应收账款管理中存在的问题进行总结，最后针对这些问题提出一些针对性的建议。

关键词：应收账款 管理 问题 建议

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