目前,赊销已成为众多企业重要的营销手段,不仅增加了企业应收账款的额度,也给企业带来一定的风险。因此,加强应收账款管理以及往来款账户的检查具有预防意义。本文针对现有应收账款管理存在的问题提出几点改进策略,并对往来款账户检查进行介绍。希望为相关企业人员提供一些借鉴。 At present, credit has become an important marketing tool for many enterprises, not only increasing the amount of corporate accounts receivable, but also to bring some risks to the enterprise. Therefore, it is of preventive significance to strengthen the management of accounts receivable and the checking of current accounts. In this paper, some problems existing in the management of accounts receivable are put forward some strategies to improve, and check accounts of current accounts. Hope for the relevant personnel to provide some reference.