企业应收账款是商品实现价值过程中的一个最重要的部分，事关企业资金能否顺利地循环与周转，甚至关系到企业的生存。本文笔者将强化对应收应付账款的管理作以简要阐述。 一、对购货方进行预测，充分考虑可能发生的风险 １．对购货方的经营状况予以全面考察，包括其目前经营状 Corporate accounts receivable is one of the most important parts of the process of value realization of goods. It is related to the smooth circulation and turnover of corporate funds, and even to the survival of a company. In this article, the author will strengthen the management of accounts receivable payable to briefly explain. First, make predictions on the purchaser and fully consider the possible risks. Conduct a comprehensive inspection of the purchaser’s operating status, including its current operating status