对加强企业应收账款风险管理的思考

应收账款作为流动资金的重要组成部分,会直接影响到企业的营运能力和盈利能力。同时,由于应收账款存在无法及时足额收回的风险,企业利用商业信用实现的销售额越大,所承担的应收账款风险就越高。如何加强企业的应收账款管理,对其风险进行有效的控制,是摆在企业经营者和财务人员面前的一个重要命题。

Thoughts about Strengthening Enterprise Accounts Receivable Risk Management

Accounts receivable as an important part of liquidity, will directly affect the enterprise operation ability and prof- itability. At the same time, because of the risk of accounts receivable cannot be paid back in full in time, the greater the enter- prise using commercial credit for sales, the higher risk of accounts receivable will be undertaken. How to strengthen enterprise accounts receivable management and effectively control of its risks, is an important issue for business operators and financial personnel. This article mainly talks about the risk management of accounts receivable.