经济全球化的时代,企业竞争日益激烈,采用信用交易就成为扩大市场份额,提高产品竞争力,增加企业利润的重要手段。但采用信用交易的直接后果就是给企业带来大量应收账款,但是目前国内外还没有比较完善科学的管理体系,因此管理应收账款仍是企业不得不面对的一个难题。而本文针对当前应收账款的管理现状,从事前、事中、事后去探索一条切实可行、操作性强的解决思路和途径。 In the era of economic globalization, the competition among enterprises is getting fiercer and fiercer. By using credit transactions, it becomes an important means to expand market share, improve product competitiveness and increase profits of enterprises. However, the direct consequence of using credit transactions is to bring a large amount of accounts receivable to the enterprise. However, at present, there is no sound scientific management system at home and abroad. Therefore, the management of accounts receivable is still a problem enterprises have to face. In this paper, the management of the current status of accounts receivable, engaged in before, during, and after to explore a practical and highly operational solutions and ways.