企业在日常的经营过程中不可避免的会遇到诸多的财务问题,应收账款经营风险管理就是其中较为常见的问题之一。我国大多数企业受传统企业管理观念的影响对应收账款管理意识淡薄,没有对其形成严格的控制,导致企业应收账款数量随着企业发展而逐渐增加,对企业生存发展造成严重影响。所以企业必须采取有效措施对应收账款进行科学的管理,最大限度的提高企业资金的利用效率,从而使企业的经营风险得以有效降低。 Enterprises in the daily business process will inevitably encounter many financial problems, receivables management of business risk is one of the more common problems. Most of the enterprises in our country are influenced by the concept of traditional enterprise management and have a weak awareness of receivables management and have not formed strict control over them. As a result, the number of accounts receivable gradually increases with the development of the enterprise, which has a serious impact on the survival and development of the enterprise. Therefore, enterprises must take effective measures to manage the receivables scientifically and maximize the utilization efficiency of corporate funds so as to effectively reduce the operating risks of the enterprises.