在信用经济活动已经成为现代市场经济领域的重要组成部分的今天,对企业的受信活动和授信决策进行的科学管理,即企业信用管理愈加显得重要。应收账款管理就是企业信用管理的一个重要内容。本文从目前国内企业期内应收账款管理的现状分析入手,阐述了应收账款管理不善对企业造成的影响,并针对如何加强企业期内应收账款的管理提出了相应的对策。 Today, when credit economic activities have become an important part of modern market economy, the scientific management of corporate trusted activities and credit decision-making, that is, corporate credit management, becomes increasingly important. Accounts receivable management is an important part of corporate credit management. This article starts with the analysis of the status quo of accounts receivable management in current domestic companies, elaborates the impact of poor management of accounts receivable on enterprises, and proposes corresponding countermeasures for how to strengthen the management of accounts receivable during the period of the enterprise.