应收账款是伴随赊销行为出现的必然现象,管理不当将会带来降低企业资产营运效率,增加企业融资风险、夸大经营成果,增加税费支出、增加机会成本,耗费大量资源等一系列风险。防范和控制应收账款风险的出现,一是要签订销售合同,严格依法办事;二是要明确管理职责,完善管理机构;三是要维护客户关系,改善运行机制。 Accounts receivable is an inevitable phenomenon accompanied by credit sales. Improper management will bring a series of risks such as reducing the operating efficiency of enterprise assets, increasing the financing risk of enterprises, exaggerating the operating results, increasing the tax expenditures, increasing the opportunity costs and consuming a large amount of resources . To prevent and control the emergence of the risk of accounts receivable, one is to sign a sales contract, strictly in accordance with the law; the second is to clearly manage responsibilities and improve the management agencies; the third is to maintain customer relationships and improve operational mechanisms.