First, apply correlationanalysis method to connect Account Receivable with Corporate Strategythrough sales and draw the conclusion that Account Receivable influences thecorporate sales strategy.

• 然后由浅入深,逐步深入,选取了27个体现企业战略实施效果的指标,通过这些指标对应收账款运转效率影响程度的分析,实证得出企业战略与应收账款之间的关联性。