le has e an important topic of enterprise financial management. РThis paper will be divided into three parts, the first part expounds the theory of enterprise receivables, including the definition, characteristics, formation reasons of account receivable, accounts receivable management, accounts receivable management goal and content of enterprise production and management. The second part analyzes the present situation of pany's accounts receivable management, summed up pany's accounts receivable management problems and reasons. The third part, aiming at the problems pany accounts receivable management, puts forward the solving measures, so as to promote the control and management of accounts receivable. РKeywords: accounts receivable, bad debt, turnoverР目录Р引言?1Р第一章应收账款理论概述?2Р1.1应收账款的概念?2
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