社会主义市场经济的发展促进了商品经济的发展,与此同时,推动了企业向现代化企业的方向发展。现代化企业的一个典型特征就是利用应收账款实现企业经济效益的增加,本文结合我国企业应收账款管理的现状,发现其在管理的过程中,仍然存在着部分的不足,影响了企业的发展。重点探讨了在当前经济情形下,如何更好地加强企业应收账款的管理,实现企业的发展。 The development of the socialist market economy has promoted the development of the commodity economy, at the same time, it has promoted the development of enterprises in the direction of modernized enterprises. A typical feature of modern enterprises is the use of accounts receivable to achieve economic growth of enterprises, combined with China’s corporate accounts receivable management status quo, found that in the management process, there are still some deficiencies that affect the business development of. It focuses on how to better manage the accounts receivable and realize the development of the enterprise in the current economic situation.