应收账款是企业的一项常见而且非常重要的资产,过多的应收账款导致其坏账损失的概率增加,资金占用量增大,应收账款管理直接影响到公司营运资金的周转和经济效益,它的安全与否直接影响着企业的可用资源、损益情况、现金 Accounts receivable is a common and very important asset of an enterprise. Too much of the accounts receivable leads to an increase of the probability of losing its bad debts and an increase of capital occupation. Receivables management has a direct impact on the turnover of the company’s working capital And economic benefits, its security or not directly affects the company’s available resources, profit and loss, cash