Discussionontheproblemsandstrategiesofaccountsreceivablemanagement.(论企业应收账款管理问题及对策) 　　Accountsreceivablemanagementisfacingtoughchallenges(企业应收账款的管理面临严峻的挑战).Manyenterpriseshaveignoredthismanagementandhadtopayextrahighamountofmoney(很多企业忽略应收账款的管理导致企业产生高额的账款).Andthelackofcomprehensivereceivablemeasurementsmakestheenterpriseshavemoreandmoreproblemsonaccountsreceivable,baddebts,andbadloans(加之缺乏完善的收款措施使企业出现的应收账款、呆账、坏账越来越多).Thisseriouslyinfluencesthenormaloperationsofthecompany(严重影响企业的正常运营). 　　Thisarticlemainlydiscussesaboutthecurrentsituationofaccountsreceivable(本文主要讨论了当前应收账款的现状),andgivessomehedgingofimprovingaccountsreceivablemanagement,whichiscombinedwithnotonlytheinternalmanagementsystemandtheanalysisofexternalenvironmentofmarketeconomy,butalsothereasonswhytheproblemsofaccountsreceivablemanagementemerge(结合企业内部管理制度和市场经济的外部环境分析，还有应收账款管理问题产生的原因并提出一些完善应收账款管理的对冲).