应收账款是企业的一项重要资产,也是一项风险较大的资产,它的安全直接影响企业的现金流量、盈利状况等,会大大影响企业资产质量,降低企业资金利用效果,加大企业经营风险,因此,应收账款的管理与控制,已成为企业财务管理的重中之重。 Accounts receivable is an important asset of the enterprise, but also a risky asset, its security directly affects the cash flow, profitability, etc., will greatly affect the quality of corporate assets, reduce the use of corporate funds, increase Therefore, the management and control of accounts receivable has become the top priority of the enterprise’s financial management.