中文摘要：

应收账款是企业流动资产的重要组成部分，随着市场竞争日趋激烈，尤其是在当前国际金融危机的影响下，企业对应收账款进行有效的管理就显得尤为重要。本文首先分析了企业应收账款产生的原因，其次分析了应收账款对企业经营可能带来的影响，然后分析了企业如何进行应收账款的管理，最后从制度建设的角度对企业进行应收账款管理提出了一些政策建议。

英文摘要：

Accounts receivable is an important component of current assets, with the increasingly fierce market competition, especially in the current international financial crisis, the business - to - effective accounts receivable management are particularly important. This paper first analysis the cause of enterprise accounts receivable, followed by an analysis of accounts receivable of the potential business impact, and then how to carry out an analysis of accounts receivable management, and finally from the perspective of system - to - business accounts receivable management to put forward some policy recommendations.