应收账款与企业销售规模及经营政策密切相关,企业为应对激烈的市场竞争、扩大市场占有份额以及销售规模的增加都会影响到期末应收账款,但与销售增长规模不相匹配的应收账款增长一方面加大企业流动资金占用,另一方面如果销售利润不能及时转化为现金利润,长此以往将会削弱企业的盈利质量。因此,加强应收账款管理对企业经营至关重要。 Accounts receivable and business sales are closely related to the size and operating policies, enterprises in response to fierce market competition, expanding market share and increase the size of sales will affect the ending accounts receivable, but does not match the size of sales growth should On the one hand, the increase of accounts receivable will increase the occupation of liquidity of enterprises; on the other hand, if the sales profits can not be converted into cash profits in a timely manner, the earnings quality of the enterprises will be weakened in the long run. Therefore, strengthening the management of accounts receivable is crucial to the operation of the enterprise.