应收账款对促进企业产品销售、提高产品市场占有率、增强企业市场竞争力起到了积极作用。但是如果应收账款占企业流动资产的比重过大,或回笼速度慢,流动性过低,则会影响企业的资金周转及正常的经营活动。如果不引起重视并采取切实可行的措施,可能会使企业陷入困境,导致企业难以持续经营。本文通过深入分析应收账款的风险成因,采取了一些针对措施,以防范企业应收账款风险。 Accounts receivable to promote enterprise product sales, improve product market share, enhance the market competitiveness of enterprises has played a positive role. However, if accounts receivable account for a large proportion of the current assets of the enterprise, or the withdrawal speed is slow and the liquidity is too low, it will affect the capital turnover and normal business activities. If you do not pay attention to and take practical measures, may make the enterprise in trouble, resulting in difficult business continuity. This article through in-depth analysis of the causes of the risk of accounts receivable, take some measures to prevent corporate accounts receivable risk.