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应收账款是企业未能变现的资产,应收账款能否按期及时收回关系到企业的生存和发展。本文通过对应收账款风险形成的原因进行分析,揭示应收账款风险会给企业带来的负面影响,最后对应收账款风险的防范与控制提出相关建议。
Accounts receivable is the assets of the enterprise can not be realized, accounts receivable can be timely and timely recovery related to the survival and development of enterprises. This article analyzes the reasons for the formation of the risk of accounts receivable, reveals the negative impact that the risk of accounts receivable will bring to the enterprise, and finally puts forward some suggestions on the prevention and control of the risk of accounts receivable.