应收账款是企业因对外赊销商品、产品、材料、提供劳务等业务而应向购货方、接受劳务的单位或个人收取的款项。现代经济的基本特征之一就是商品与劳务的赊销、赊购。作为企业而言,现销当然是最愿意的,但是因为日益激烈的市场竞争,以及现代商业信用的使用,企业有时候又不得不采用赊销的方式来保证自身的生存与发展。应收账款的数额也会趋于增大,成为流动资金的重要项目。但是,应收账款的形成对于企业而言,却无形中加大的企业面临的经营风险,特别是拖欠账款的客户越来越多,企业回收账款的难度也更大。所以,企业在经营管理过程中务必要重视对应收账款的管理,同时根据对信用成本和信用风险的正确衡量来确立适合企业发展的信用政策,做好应收账款的回收工作。 Accounts receivable is due to the external credit commodities, products, materials, rendering services and other services should be purchased from the buyer, receiving services unit or individual payments. One of the basic characteristics of the modern economy is the credit of goods and services on credit. As an enterprise, cash sales are, of course, the most willing, but because of the increasingly fierce market competition and the use of modern commercial credit, enterprises sometimes have to resort to credit to ensure their own survival and development. The amount of accounts receivable will also tend to increase, becoming an important project of liquidity. However, the formation of accounts receivable for enterprises, but virtually increase the business risks faced by enterprises, especially the growing number of customers in arrears, corporate recovery of accounts is also more difficult. Therefore, in the process of business management, enterprises must pay attention to the management of accounts receivable, and at the same time, establish a credit policy suitable for the development of the enterprise according to the correct measurement of credit cost and credit risk so as to make good the collection of accounts receivable.