应收账款管理是企业财务管理的重要内容,同时也是财务管理的薄弱环节,其管理质量高低直接关系到企业财务状况的好坏。因此如何从重视债务单位资信与主要财务指标入手,对客户进行资信评估,从而增强企业防范资金运营风险能力,减少企业在经营活动中不应有的损失,是每个企业不容忽视的重要问题。 Accounts receivable management is an important part of corporate financial management, but also the weak link of financial management, the quality of its management is directly related to the financial status of the enterprise is good or bad. Therefore, it is an important issue that every enterprise can not neglect how to attach importance to creditworthiness and major financial indicators of debt units and conduct credit rating evaluation to clients so as to enhance the ability of enterprises to guard against capital operation risks and reduce undue losses in business activities.