谈建筑设计企业应收账款的管理

应收账款是销售的产物，是企业营运资金管理的一项重要内容。应收账款管理直接影响企业营运资金的周转和经济效益。如何管理应收账款，已经成为企业管理中不容回避的一个重要问题，也是困扰企业的一个重要问题。文章阐述了应收账款的定义与管理的必要性，分析了建筑设计企业对其管理的现状、存在的问题，并指出了加强管理的对策与思路。

On the Management of Accounts Receivable of Architectural Design Businesses

Accounts receivable, the production of marketing, is an important part of the management of working capital in an enterprise as it directly impact capital turnover and economic performance of a business. In this sense, how to manage well account receivable, for a business, has evolved in tricky issue that no business can afford to turn a blind eye on. In this sense, this article expounds the definition of account receivable and the necessity of management. It also analyses the status quo and problems facing architectural design businesses and offers measures and guidelines on how to strengthen management.