应收账款是企业流动资产的一个重要项目,应收账款占用规模的大小和持有时间的长短对企业持续经营和发展具有重要的意义。目前,虽然很多企业都意识到应收账款管理的重要性,但依然还有相当部分企业在应收账款管理上意识比较淡漠 Accounts receivable are an important item of current assets of enterprises. The size of accounts receivable and the length of holding time are of great significance to the continuous operation and development of the enterprise. At present, although many companies are aware of the importance of receivables management, but there are still a considerable number of companies in the receivables management consciousness more indifferent