随着我国改革开放的不断深入,区域一体化趋势愈演愈烈,企业之间的竞争也越来越激烈,为了扩大自己的经营渠道,提高经济效益,企业的应收账款越来越多,加大了企业的运行风险,不利于企业的可持续发展。基于此种情况,笔者对企业应收账款的风险管理进行了深入的分析和思考,并提出了自己的几点浅见,希望能给相关工作人员提供一些有价值的参考和借鉴。 With the continuous deepening of China’s reform and opening up, the trend of regional integration intensified and the competition among enterprises became fiercer and fiercer. In order to expand its own business channels and increase economic benefits, the receivables of enterprises increased more and more, The operation of the enterprise risk is not conducive to the sustainable development of enterprises. Based on this situation, the author conducted an in-depth analysis and reflection on the risk management of corporate accounts receivable and put forward some humble opinions in the hope of providing some valuable reference and reference to relevant staffs.