近年来,随着我国市场经济的不断深入以及经济全球化的不断发展,我国企业面临的竞争压力越来越大,所需要的财务资金也越来越多。在这种情况下,建立在商业信用基础上的赊销应运而生,应收账款也随之产生了。由于应收账款的发展历史较短,很多企业还未对其形成一个全面正确的认识,使得企业的资金风险也逐渐增高,在一定程度上影响着企业的整体发展。本文将结合已有的相关研究文献,首先对企业应收账款进行了简要的介绍,其次对应收账款可能为企业带来的风险进行了深入的分析,最后针对企业应收账款存在的风险提出了一些实质性的改善对策。 In recent years, with the continuous deepening of China’s market economy and the continuous development of economic globalization, the pressure of competition facing Chinese enterprises has become greater and greater, and more and more financial funds are required. In this case, the credit established on the basis of commercial credit came into being, and the accounts receivable also came into being. Due to the short history of the development of accounts receivable, many enterprises have not yet formed a comprehensive and correct understanding of them, making the capital risk of enterprises gradually increased, to a certain extent, affecting the overall development of enterprises. This article will combine the existing relevant research literature, first of all, a brief account of corporate accounts receivable, followed by the accounts receivable may be the risk for the enterprise conducted an in-depth analysis of the final accounts receivable exist Risk put forward some substantial improvement measures.