随着经济的不断发展,企业竞争压力不断加大,使得企业经营变得非常有挑战性。为了让企业更好发展,赊销变成一种必不可少的促销手段,由此产生大量应收帐款。本文主要从企业的角度来对企业在应收帐款日常管理中出现的问题及对策进行探讨,达到减少企业应收帐款损失,降低风险,提高效益的最终目的。 With the constant development of the economy, the competitive pressure of enterprises is constantly increasing, making the operation of the enterprise very challenging. In order to allow enterprises to better development, credit sales become an essential marketing tool, resulting in a large number of accounts receivable. This article mainly discusses the problems and countermeasures that the enterprises appear in the daily management of accounts receivable from the perspective of the enterprises, and achieves the ultimate goal of reducing the loss of corporate accounts receivable, reducing the risks and improving the benefits.