为了扩大销售、提高企业竞争力,赊销成为企业常用的的手段,从而产生了大量的应收账款。作为流动资产的重要组成部分,对应收账款的管理应予以高度重视。其中最主要的就是做好对坏账风险的防范工作,以及时收回账款。本文对应收账款的坏账风险及其成因进行了简要分析,并提出了几点应对措施。 In order to expand sales and improve the competitiveness of enterprises, credit has become a commonly used means of business, resulting in a large number of accounts receivable. As an important part of current assets, the management of accounts receivable should attach great importance. One of the most important is to do a good job on the prevention of bad debt risks, and timely recovery of accounts. This article briefly analyzes the risk of bad debts of accounts receivable and its causes and puts forward some countermeasures.