应收账款是销售的产物,是企业营运资金管理的一项重要内容。应收账款管理直接影响企业营运资金的周转和经济效益。如何管理应收账款,已经成为企业管理中不容回避的一个重要问题,也是困扰企业的一个重要问题。文章阐述了应收账款的定义与管理的必要性,分析了建筑设计企业对其管理的现状、存在的问题,并指出了加强管理的对策与思路。 Accounts receivable is the product of sales is an important part of the management of corporate working capital. Accounts receivable management directly affect the working capital turnover and economic benefits. How to manage receivables has become an unavoidable problem in the management of enterprises and an important issue that beset the enterprises. The article expounds the definition of receivables and the necessity of management, analyzes the status quo and problems of the architects in their management, and points out the countermeasures and thoughts of strengthening management.