科学技术飞速发展的过程中,企业发展受到各界重视。当前现代化市场经济结构体系中,赊销模式出现是建立在商业信用基础之上的,之后形成了商业交易模式,大多企业都会使用此种交易模式,旨在强化具体销售竞争实力。但是应该了解到的是,此时也会相继出现应收账款风险问题,怎样合理科学的进行风险降低和风险防范是企业亟待解决的问题之一,本文对企业战略导向下应收账款风险要点进行了详细分析和阐述: The rapid development of science and technology in the process of enterprise development by all walks of life attention. In the current modern market economic structure system, the appearance of the credit sales model is based on commercial credit, and then the business transaction mode is formed. Most enterprises use this transaction mode to strengthen the specific sales competitiveness. However, it should be understood that there will be one after another the problem of receivables risk. How to conduct scientific and reasonable risk reduction and risk prevention is one of the problems to be solved urgently. This article analyzes the risk of the accounts receivable The main points were analyzed and explained in detail: