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随着市场经济的发展,一些企业的应收账款数额明显增大,已成为企业流动资产的重要组成部分。本文分析了我国企业应收账款管理的现状和存在问题,提出了解决应收账款管理的对策。
With the development of market economy, the amount of accounts receivable of some enterprises has obviously increased and has become an important part of the current assets of enterprises. This paper analyzes the current situation and existing problems of the management of accounts receivable in China, and puts forward the countermeasures to solve the management of accounts receivable.