应收账款是企业因赊销产品而产生的短期债权,是企业向客户提供的一种商业信用。应收账款在扩大销路、增加销售收入的同时也形成了应收账款风险,因此企业加强应收账款的风险防范对于保障企业财务工作顺利运行,推动企业持续发展具有重要的作用。本文通过分析企业应收账款风险产生的原因,对企业防范应收账款的措施进行了简要探析。 Accounts receivable is short-term claims arising from credit products, is a kind of commercial credit provided by enterprises to customers. As trade receivables expand sales and increase sales revenue, accounts receivable risk is also formed. Therefore, strengthening the risk prevention of accounts receivables by enterprises plays an important role in guaranteeing the smooth operation of corporate finance and promoting the sustainable development of the enterprise. This article analyzes the causes of the corporate accounts receivable risk and makes a brief analysis on the measures of corporate preventing the accounts receivable.