摘要:随着经济的不断发展，企业的正常良性运行变得十分重要。我国企业在应收账款管理方面普遍存在问题，这严重影响了企业的资金周转与正常运行。企业之间相互拖欠货款，导致企业存在过多的应收账款，这对市场运行有很大的阻碍作用。企业存在过多坏账而且对许多账务都没有及时处理。企业在售出商品的时候，却无法得到现金，而企业却没有采取有效措施来解决这一状况，久而久之，企业的周转资金变得困难，企业缺少大量的现金，因此，企业的应收账款管理问题已经十分严重。

　　　当前，企业的应收账款管理方法大多不能解决企业所面临的窘境，许多企业因此而无法正常运行，陷入财务危机，这就要求我们积极地寻找有效的方法来管理应收账款，进行有效控制。 

关键词 应收账款；周转资金；有效控制；财务危机

Abstract:With the continuous economic development, enterprise’s normal operation becomes very important. Chinese enterprises have a lot of problems in the management of accounts receivable, which has seriously affected the company’s cash flow and normal operation. Payment arrears between enterprises that cause too much accounts receivable, which has a great impediment on the market. Enterprises have too much bad debt that not treated. Enterprises sold the goods while they can not get cash. And the enterprises have not taken effective measures to address this situation. Over time, the company’s working capital becomes difficult, enterprises lack a lot of cash, therefore, the enterprises’ accounts receivable have been very serious management problems.

　　　At present, corporate receivables management methods can mostly not solve the dilemma faced by enterprises, many companies are unable to function properly, they fell into financial crisis, this requires that we actively seek effective ways to manage accounts receivable, to exercise effective control. 

Keywords  Accounts receivable  Working capital  Effective control  Financial crisis