近几年,我国经济有下滑趋势,民营企业中越来越流行“现金为王”的说法。但事与愿违,近年来应收账款的坏账风险逐渐增高,已成为悬在民营企业头顶的达摩克利斯之剑。本文从民营企业角度出发,探究民营企业应收账款中存在的诸多问题以及相关风险成因,并据此引发思考,提出相关建议。 In recent years, there has been a downward trend in our economy, and the growing popularity among private-owned enterprises is that “cash is king.” However, contrary to expectations, the risk of bad debts of accounts receivables gradually increased in recent years and it has become the sword of Damocles hanging over the head of private enterprises. This article from the perspective of private enterprises to explore many problems existing in the accounts receivable of private enterprises and the causes of the risks, and accordingly lead to thinking and make recommendations.