应收账款是由赊销业务产生的,它对提升企业竞争力有很大的帮助。然而,事物都有两面性,应收账款的存在也给企业日常经营活动带来了巨大的威胁。在企业经营过程中,最为关键的是资金链问题,一旦资金链断裂,企业就难以持续发展。而资金链是否顺畅与“应收账款”密切相关。 Accounts receivable is generated by the credit business, it is to enhance the competitiveness of enterprises is of great help. However, things have two sides, the existence of accounts receivable also brings enormous threats to the daily business activities of enterprises. In the process of business, the most crucial issue is the capital chain, once the capital chain rupture, it is difficult for enterprises to continue to develop. And whether the funding chain is smooth and “accounts receivable ” is closely related.