企业应收账款是指因对外销售产品、材料、供应劳务及其他原因,应向购货单位或接受劳务的单位及其他单位收取的款项,包括应收销售款、其他应收款、应收票据等。一、应收账款管理的目标发生应收账款的原因,主要有以下两种;第一,商业竞争。出于扩大销售的竞争需要,企业不得不以赊销或其他优惠方式招徕顾客,于是就产生了应收账款。由竞争引起的应收账款,是一种商业信用。 Corporate receivables refer to those receivable from units that purchase goods or receive services and other units due to sales of products, materials, labor services and other reasons, including sales receivables, other receivables, receivables Notes and so on. First, the purpose of accounts receivable management Accounts receivable reasons, mainly in the following two; First, commercial competition. For the sake of competition in expanding sales, enterprises have to attract customers by credit or other concessions, resulting in accounts receivable. Accounts receivable caused by competition is a commercial credit.