摘要:目前，各企業(yè)之間存在著相當(dāng)激烈的商業(yè)競爭，企業(yè)為能促進(jìn)銷售普遍采用賒銷的方式。在未企業(yè)帶來利益的同時，也給應(yīng)收賬款的收回帶來了一定的風(fēng)險。現(xiàn)階段各企業(yè)的應(yīng)收賬款居高不下，應(yīng)收賬款的存在給企業(yè)帶來很多不同類型和程度的風(fēng)險。所以各企業(yè)應(yīng)對應(yīng)收賬款進(jìn)行嚴(yán)格，以防給企業(yè)帶來各種風(fēng)險。

　　　本文采用文獻(xiàn)閱讀法、理論分析法、舉例分析法等方法，從公司應(yīng)收賬款管理中存在的問題及影響出發(fā)，以南通聯(lián)鑫科技發(fā)展有限公司為例，對公司應(yīng)收賬款風(fēng)險現(xiàn)狀進(jìn)行分析，找出其存在的風(fēng)險內(nèi)容，并提出防范對策。

關(guān)鍵詞 應(yīng)收賬款；應(yīng)收賬款風(fēng)險；防范對策

Abstract:At present, there is a quite fierce commercial competition between enterprises ,where enterprises commonly adopting the way of credit sales to boost sales. While it brings enterprises no interests ,it also brings a certain degree of risk to the recovery of receivables . At this stage each enterprise accounts receivable remains high, and the existence of accounts receivable brings a lot of different types and degree of risk. So each enterprise dealing with accounts receivable strictly in case bring various risks.

　　　This paper adopts literature reading，theoretical analysis, the example analysis and other methods, staring from the problems and impact of  the accounts receivable management;and takes the the Nan Tong Lian Xin scientific and technological development Co, Ltd（limited corporation) as an example with taking analysis of the current situation of the accounts receivable risk to find out the content of the risk of its existence, and to put forward the countermeasures.

Keywords  Accounts Receivable  Accounts Receivable risk  prevention countermeasure