应收账款是指企业因赊销商品或劳务而形成的债权,是企业流动资产的一个重要项目。它的功能即在生产经营过程中的作用,一是扩大销售,增加企业的竞争力;二是减少库存,降低存货风险和管理开支。随着市场经济的发展,商业信用的推出,初创企业应收账款数额的普遍增多,管理应收账款已经成为初创企业经营活动中日益重要的问题。 Accounts receivable refers to the business credits arising from the sale of goods or services, corporate liquid assets is an important project. Its function is in the process of production and operation, the first is to expand sales, increase the competitiveness of enterprises; the second is to reduce inventory, reduce inventory risk and management expenses. With the development of market economy and the introduction of commercial credit, the amount of accounts receivable of start-ups generally increases. Managing receivables has become an increasingly important issue in the business activities of start-ups.