摘要：應收賬款是企業因對外銷售產品或提供勞務等而應向購貨或接受勞務的單位收取的款項。隨著市場競爭愈發激烈，信用銷售的應用更為廣泛，流動資產和總資產中應收賬款數額所占的比例會不斷增加。雖然增加應收賬款對企業經營的規模擴大，銷售量和市場占有率的提高都有促進作用，但過多的應收賬款會對利用企業資金的效果造成影響。同時，在管理上也會增加負擔，這方面的成本也就大了。并且，賒銷行為可能帶來部分的壞賬，造成財務風險。因此，需要企業建立科學的應收賬款管理控制系統，來解決控制解決應收賬款的信用風險問題。

關鍵詞:應收賬款；管理現狀；信用風險；成因；控制

Abstract:Accounts receivable is the enterprise from selling products or services and shall accept the services of the unit received the money to purchase or. With the increasingly fierce market competition, the application of credit sales is more widely, the amount of accounts receivable proportion will continue to increase the flow of assets and total assets. Although the increase in accounts receivable on the business scale, sales and market share increases have stimulative effect, but too many accounts receivable on the use of the capital effect influence. At the same time, will also increase the burden on the management, the cost is high. Also, credit behavior may bring some bad debts, causing financial risk. Therefore, enterprises need to establish accounts receivable management control system science, to solve the control to solve the problem of credit risk accounts receivable.

Key words:Accounts receivable; management status; credit risk; causes; control