近年来企业应收账款逐年攀升,除了合同总量和总额的逐年增加之外,日益恶化的市场大环境导致企业很被动,贷款回收不理想,资金管理难度加大,财务风险加大.货币是有时间价值的!应收账款只有变为现金流入企业,才能参与到再生产过程中,为企业创造收益,抓住资金管理就是抓住财务管理的命脉,而应收账款管理作为资金管理的源头将成为企业管理的重头戏.本文从应收账款对企业的影响入手,分析企业应收账款管理现状,结合企业实际提出加强应收账款管理的措施,降低企业经营风险,促进管理提升.%In recent years, enterprises' accounts receivables is rising year by year, in addition to the increasing of total amount of contract, enterprise is passive with the worsening of. market environment, payment collection is not idea, both the difficulties of capital management and financial risk are increasing. Currency is of the time value! Only changing into cash to flow into the enterprise, can accounts receivable participates in the process of reproduction, creates income for the enterprise. To seize the fund management is to take the lifeblood of financial management, and the accounts receivable management as the source of the money management will become the highlight of enterprise management. This paper, starting from the impact of accounts receivable to enterprises, analyzed present situation of accounts receivables management, proposed the measures of strengthening the accounts receivable management to reduce the operating risk of enterprises, and promote the management, combining; with enterprises' reality.
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