本文试着从应收账款的概念以及对企业生产经营的影响为切入点,从企业的内部和外部来分析应收账款存在的原因,并据此从健全社会信用体系和强化应收账款的管理等方面提出建议。 This article attempts to analyze the concept of accounts receivable and its impact on the production and operation of enterprises from the inside and outside the enterprise to analyze the reasons for the existence of accounts receivable, and accordingly improve the social credit system and strengthen the accounts receivable Section management and other aspects of making recommendations.