应收帐款是企业对外销售产品或提供劳务由于赊销而产生的应收款项。随着我国市场经济的发展,大部分商品处在买方市场,竞争异常激烈。生产企业为了扩大市场份额,竞相扩大赊销业务,应收帐款像滚雪球一样越滚越大。它不仅挤占了生产企业大量资金,增加了企业利息支出,困扰着生产的发展,而且由于一些欠款单位关停并转等原因无法收回欠款,形成了坏帐损失,加剧了生产企业的负担。从企业经营实践来看,按财务制度规定计提0.3%-0.5%坏帐准备远不足核销实际的损失。许多企业因应收帐款过多背上了沉重的包袱,许多企业因无法收回应收帐款濒临倒闭。所以,如何有效地 Accounts receivable are receivables arising from the credit sales of products or services provided by enterprises for external sales. With the development of the market economy in our country, most of the products are in the buyer’s market, and the competition is extremely fierce. Manufacturers in order to expand market share, competing to expand the credit business, receivables, like a snowball getting bigger and bigger. It has not only squeezed a large amount of capital from manufacturing enterprises, increased the interest expenses of enterprises, plagued the development of production, but also failed to recover the arrears due to the closure and transfer of some arrears units, thus resulting in the loss of bad debts and aggravating the burden on manufacturing enterprises . From the point of business management, according to the provisions of the financial system provisions 0.3% -0.5% bad debt reserves far less than the actual loss of verification. Many enterprises carry a heavy burden of over-account receivables and many businesses are on the verge of bankruptcy because they can not recover their receivables. So, how effective