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翻译为：
Accounts receivable is an important factor affecting the financial situation of enterprises. Strengthening the management of accounts receivable is an important guarantee for enterprises to carry out production and operation normally and reduce financial risks. This paper from China's listed companies accounts receivable in the background and the significance of combination of Listed Companies in China current situation and reasons of accounts receivable management, combined with the actual situation of listed companies, research how the enterprises should strengthen the management of accounts receivable, to reduce the risk of accounts receivable.