论应收账款管理

摘要

应收账款是企业一个正常的经营现象,是各种要素相互交错、综合作用的结果。必须从营销、管理和财务3个方面着手,以系统化、规范化、制度化的措施,降低应收账款数量。%Accounts receivable is the normal business caused by various factors.Systematic,standardized and institutionalized measures should be taken,emphasizing marketing,management and finance,to reduce accounts receivable.