论应收账款的催收管理

应收帐款是企业为了稳定销售渠道，面向客户提供信用业务所累积的款项。它是企业顺利运营的前提，但也增加了企业的经营风险。本文首先通过对应收账款成因的分析，提出了企业应怎样加强应收账款的管理；接着阐述了企业应如何根据自己的实际情况制定良好的信用政策；最后详细介绍了应收账款的催收方案、方法和技巧，以及坏账的预防措施。

Discussion about Urgent Recall Management of Accounts Receivable

Accounts receivable are the cumulative amount of business, which enterprises provide credit for customer in order to stabilize sales channels. It is the precondition of enterprise operation favorably, but it adds a lot risk to enterprise operation. How to strengthen the management of accounts receivable by enterprise was put forward by analyzing the reason of the accounts receivable. And a favorable policy of credit standing is established according to the actual condition of enterprise. Finally, the measures and skills of urgent recall of the accounts receivable, and prevention of bad debts are introduced in details.