随着市场经济的发展,商业信用的推行,企业在做大做强高速发展的同时,应收账款数额随之增大,如何加强应收账款管理已成为企业经营活动中日益重要的课题。一应收账款管理的概念应收账款管理是指在赊销业务中,从授信方(销售商)将货物或服务提供给受信方(购买商),债权成立开始,到款 With the development of market economy and the implementation of commercial credit, as the business expands and develops rapidly, the amount of accounts receivable increases. How to strengthen the management of accounts receivable has become an increasingly important issue in the business activities of enterprises . A concept of receivables management Receivables management refers to the credit business, from the credit (seller) to the goods or services to the recipient (purchaser), the creditor’s rights began, to paragraph