首先，本文提出课题研究的背景，阐述了我国企业应收账款的现状和发展趋势。
It is straightly pointed out in the text that account receivable and development trends exist in our domestic companies.
引言：提出课题研究的意义、现状和论文结构、研究方法，阐明本文的写作立场。
Introduction part: it proposes the topic research significance, the present situation and the paper structure, the research technique, and expounds this article writing standpoint.
本文就以上问题提进行研究与探讨，提出课题研究背景、意义、主要内容和框架体系。
In this paper, the above mentioned study and explore the issues and put forward the research background, significance, main content and framework of the system.
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