随着市场经济的发展,企业之间的竞争加剧,企业为赢得客户来占领市场而不得不财务赊销的方式,应收账款应运而生。如何采取有效的措施管理好应收账款是企业应当重视的问题。 With the development of market economy, the competition between enterprises is exacerbated, and the enterprises have to obtain the financial credit by winning the customers to occupy the market. Receivables emerge as the times require. How to take effective measures to manage accounts receivable is an issue that enterprises should pay attention to.