应收账款是赊销的产物,赊销一方面可以提高企业的市场竞争力,扩大销售,但另一方面延迟了企业的现金收回时间,增加了账款的催收费用,甚至有坏账损失的风险。本文从应收账款产生的原因和日常管理方法等方面,浅谈如何加强应收账款管理。 Accounts receivable is the product of credit sales. On the one hand, credit sales can increase the market competitiveness of enterprises and expand sales, but on the other hand, the time for cash recovery of enterprises is delayed, the charging of accounts is increased, and there is even the risk of bad debt losses. This article discusses how to strengthen the management of accounts receivable from the causes of accounts receivable and the daily management methods.