应收账款是企业因销售商品、产品或提供劳务而形成的债权。对其管理的好坏直接影响到企业营运资金的周转和经济效益。加强对应收账款的管理已成为企业的当务之急。本文通过分析应收账款产生的原因以及对企业财务状况产生的影响,得出应收账款管理中出现的问题和成因,从而对企业应收账款的管理提出了有效的对策。 Accounts receivable is the business claims arising from the sale of goods, products or services. The quality of its management directly affects the working capital turnover and economic efficiency. Strengthening the management of accounts receivable has become a top priority of enterprises. This article analyzes the causes of accounts receivable and the impact on the financial status of the company, and draws the problems and causes that arise in the management of receivables, so as to put forward effective countermeasures for the management of accounts receivable.