应收账款是企业资产构成的重要组成部分。随着市场经济的不断发展,经营者的短期行为和管理不善造成了大量的应收账款的产生,从而导致企业资产负债率过高,坏账损失加大等不利于企业发展的因素。本文试图从分析企业应收账款产生的原因入手,加强对应收账款的控制,从而降低企业的风险。 Accounts receivable is an important part of the corporate assets. With the continuous development of the market economy, the short-term behaviors and poor management of the operators have caused a large number of accounts receivable, which has led to high debt-to-equity ratios and increased bad debt losses, which are detrimental to the development of the company. This article attempts to analyze the causes of the company’s accounts receivable, and strengthen the control of the corresponding accounts receivable, thereby reducing the risk of the enterprise.