随着经济的不断发展,市场竞争的日趋激烈,许多企业为了增大企业在市场的竞争力,常常采用赊销即发放信用的方式去争取客户,扩大市场占有率,因而造成企业应收账款数额普遍提高,应收账款的管理已经成了企业经营活动中日益重要的问题。本文着重分析了企业在应收账款财务管理中存在的问题,并提出了解决问题的对策,以期对我国企业应收账款财务管理有所帮助。 With the constant development of economy and increasingly fierce market competition, many enterprises often use credit to issue credit to win customers and expand market share in order to increase the competitiveness of enterprises in the market. As a result, the amount of accounts receivable Generally, the management of accounts receivable has become an increasingly important issue in the business activities of enterprises. This article emphatically analyzes the existing problems in the financial management of accounts receivable, and puts forward the countermeasures to solve the problems, with a view to the financial management of China’s accounts receivable is helpful.