应收账款是企业为提高自身的竞争力而为客户提供的一种信用担保,同时也是企业运营资金管理的重要环节。这种信用的实施虽然可以提高公司的营业额,减少存货,加快公司的发展,但是也存在很大风险,通过对应收账款风险的分析,找出降低企业应收账款风险的有效途径,为企业的发展提供有效保证。 Accounts receivable is a kind of credit guarantee provided by the enterprises for customers to improve their own competitiveness. It is also an important part of the management of enterprise operating funds. Although this credit can improve the company’s turnover, reduce inventory and accelerate the development of the company, but also have great risks, through the analysis of the risk of accounts receivable, to find out an effective way to reduce the risk of corporate accounts receivable, For the development of enterprises to provide effective assurance.