应收账款是企业为了占领市场,增加利润,以赊销方式销售商品、产品或提供劳动服务所形成的尚未收回的收入款项。本文针对铁路多经公司应收账款产生大量呆账、坏账,大大影响了公司正常的经营,甚至带来资金链断裂造成公司破产,提出具体的改善对策及建议,以降低公司财务及经营风险。 Accounts receivable is the business in order to occupy the market, increasing profits, sales of goods by credit sales of goods or services formed by the unrecovered income payments. In this paper, a large amount of bad debts and bad debts resulted from the accounts receivable of railway Dao Jing Company have greatly affected the normal operation of the Company and even led to the bankruptcy of the Company due to the collapse of the capital chain. Specific countermeasures and suggestions for improvement are put forward so as to reduce the financial and operational risks of the Company.