企业面对竞争,为了稳定自己的销售渠道、扩大产品销路,不得不面向客户提供信用业务。商品与劳务的赊销、赊购,已成为当代经济的基本特征。企业之间相互拖欠货款居高不下,已成为经济运行中的一大顽症。因此加强应收账款的管理显得尤为重要。本文从应收账款产生的概念入手,通过分析应收账款产生的原因以及应收账款的负面影响最终得出加强企业应收账款的几点浅见。 Enterprises face competition, in order to stabilize their sales channels, expand product sales, had to provide credit business customers. Goods and services credit, credit, has become the basic characteristics of the contemporary economy. Arrears between enterprises arrears high, has become a major chronic disease in the economy. Therefore, to strengthen the management of accounts receivable is particularly important. This article starts with the concept of accounts receivable, analyzes the causes of accounts receivable and the negative impact of accounts receivable finally come to strengthen corporate accounts receivable, a few humble opinion.