这些问题是目前企业中普遍存在的，如何有效的解决呢？一、 改革应收帐款管理，最关键的是要在企业内部建立一套科学的信用风险管理制度。建立信用风险管理制度的核心是要在企业内部增加完善的信用风险管理职能，以此为核心，建立一种相互制约的协同的、专业化的管理机制，改变 These problems are ubiquitous in the current enterprises, how to effectively solve it? First, the reform of accounts receivable management, the most crucial thing is to establish a set of scientific credit risk management system within the enterprise. The core of the establishment of credit risk management system is to increase the perfect credit risk management function within the enterprise as a core, to establish a mutually restrictive synergistic and professional management mechanism to change