赊销模式是现代企业常用的一种商业手段,应收账款伴随赊销而产生。企业运用应收账款策略的主要作用体现在扩大销售规模、降低库存积压等。如何保证应收账款的安全性,降低应收账款无法收回带来的损失,是企业在使用应收账款策略时,首先要考虑的关键因素,加强企业应收账款风险管理至关重要。笔者结合企业具体经营实践和企业内部控制管理,提出关于加强企业应收账款风险管理的一些措施和方法。 Credit sales model is a commonly used commercial means of modern enterprises, accounts receivable with credit arising. Enterprises use accounts receivable strategy is mainly reflected in the expansion of sales, reduce inventory backlog and so on. How to ensure the safety of accounts receivable and reduce the losses caused by the uncollectible accounts receivable are the key factors to be considered when enterprises use accounts receivable strategy to strengthen the risk management of accounts receivable important. The author combines the specific business practices and internal control management, put forward some measures and methods to strengthen the management of corporate accounts receivable risk management.