应收账款的管理逐渐成为企业营运资金管理的一个重要组成部分。应收账款管理不善会导致企业资金使用效率的下降、经营成果的夸大和资金循环失衡等问题的出现。鉴于这种情况,本文通过对企业应收账款管理存在的问题进行分析,提出了一些解决的办法。一、应收账款产生的原因 Accounts receivable management has gradually become an important part of the management of working capital. Poor accounts receivable management will lead to the decline in the efficiency of the use of corporate funds, exaggerated operating results and imbalances in capital circulation and other issues. In view of this situation, this article analyzes the problems existing in corporate accounts receivable management and puts forward some solutions. First, the accounts receivable causes