在市场经济条件下,尤其是买方市场的逐渐形成,信用销售成为扩大销售额的重要手段之一,导致我国企业应收账款居高不下。文章分析了我国企业应收账款存在的问题及管理不善的弊端,并从事前、事中、事后三个层面提出加强企业应收账款管理的方法。 Under the conditions of market economy, especially the gradual formation of the buyer’s market, credit sales have become one of the important means to expand sales, resulting in the high level of accounts receivable of Chinese enterprises. This article analyzes the problems existing in corporate accounts receivable in China and the defects of poor management, and puts forward the methods of strengthening the management of corporate accounts receivable in three aspects: before, during and afterwards.