应收账款是企业采用赊销方式销售商品或劳务而应向客户收取的款项,应收账款增加会造成企业虚盈实亏,管理不善会增加企业经营风险。本文从应收账款的作用、管理不善带来的危害、风险成因及防范措施等方面进行了比较全面的分析。 Accounts receivable is the amount that the enterprise should charge customers when selling goods or services by means of credit. The increase of accounts receivable will result in real gain and loss of the enterprise, and improper management will increase the business risk of the enterprise. This article analyzes the effects of accounts receivable, the harm caused by mismanagement, the causes of risks and precautionary measures.