Finally, it is stated that there are several important problems in the region of account receivable, such as management main body, objector and scale.It is taken as necessary complement to full text.

• 最后,文章对解决企业应收账款领域还应该注意到应收账款的管理主体、目标、规模等几个重要问题进行了分析,对全文内容做了一个必要的补充。