应收账款是企业常见而重要的资产,一方面有促进销售,盘活存货,加速资金周转等功能;另一方面增加企业的资金成本、管理费用、坏账风险。加强应收账款管理是企业财务管理非常重要的环节。本文就应收账款的功能、风险成本、管理策略措施等方面进行分析,寻求科学合理的解决思路和方法。 Accounts receivable are common and important assets of an enterprise. On the one hand, they can promote sales, revitalize inventory and speed up capital turnover. On the other hand, they increase the cost of capital, management fees and risks of bad debts. Strengthening receivables management is a very important part of corporate financial management. This article analyzes the functions of accounts receivable, risk cost, management strategies and other aspects, to seek a scientific and reasonable solution ideas and methods.