企业对应收账款的控制,不仅决定了流动资金的周转水平,而且直接影响到销售业绩和市场竞争力。因此,企业必须做好应收账款的事先预防、事中监督和事后回收等管理工作,以保证应收账款的合理占用水平和安全,尽可能减少坏账损失,降低企业经营风险。 Control of accounts receivable, not only determines the liquidity level of turnover, but also directly affect the sales performance and market competitiveness. Therefore, enterprises must do a good job in advance prevention of receivables, supervision and post-recovery and other management work in order to ensure the reasonable occupancy level of accounts receivable and security, minimize the loss of bad debts and reduce business risk.