企业的应收帐款对扩大销售,减少库存起到了一定的积极作用；但是,大量应收帐款的长期留滞,势必影响企业的资金运营,有悖于应收帐款存在的目标,因此必须制定科学的应收帐款管理办法,加强对企业应收帐款的管理,以提高企业资金的运营效益． Accounts receivable of enterprises have played a certain positive role in expanding sales and reducing inventory; however, the long-term lag of a large amount of accounts receivable will inevitably affect the operation of funds of the enterprises and run counter to the objective of accounts receivable, therefore Scientific management of accounts receivable must be formulated to strengthen the management of corporate accounts receivable so as to enhance the operational efficiency of corporate funds.