应收帐款,是企业因销售产品、材料、提供劳务等业务而应向购货方、接收劳务的单位或个人收取的款项。应收帐款管理直接影响企业营运资金的周转和经济效益的提高。如何监控应收帐款的发生以及如何加强企业应收帐款的管理,已经成为我们企业管理中不容回避的一个核心问 Accounts receivable, is the business for sales of products, materials, rendering services and other services should be purchased from the buyer to receive services units or individuals money. Accounts receivable management directly affect the working capital turnover and economic efficiency. How to monitor the occurrence of accounts receivable and how to strengthen the management of accounts receivable has become an unavoidable core business management problem