摘  要:應(yīng)收賬款是企業(yè)因銷售商品或提供勞務(wù)而形成的債券，實(shí)質(zhì)上是企業(yè)為客戶提供的一種商業(yè)信用。應(yīng)收賬款的形成，一方面有利于企業(yè)擴(kuò)大銷售，減少存貨，提高市場競爭力；另一方面由于種種不易控制因素，會(huì)使企業(yè)面臨較高的應(yīng)收賬款的風(fēng)險(xiǎn)。應(yīng)收賬款的風(fēng)險(xiǎn)伴隨應(yīng)收賬款的出現(xiàn)相應(yīng)而生。它是指應(yīng)收賬款款項(xiàng)長期難以收回影響企業(yè)的效益，甚至形成呆賬、壞賬的不確定性。企業(yè)在發(fā)展的過程中，應(yīng)收賬款的風(fēng)險(xiǎn)是客觀存在且對財(cái)務(wù)狀況影響較大。只有通過合理的分析與規(guī)避，才能有效發(fā)揮應(yīng)收賬款的積極作用。本文試在分析應(yīng)收賬款的風(fēng)險(xiǎn)產(chǎn)生的主要原因，解析應(yīng)收賬款風(fēng)險(xiǎn)對企業(yè)的影響，針對合肥鼎雅家具有限公司應(yīng)收賬款管理中存在的問題探討并提出相應(yīng)的防范與管理對策。

關(guān)鍵詞：應(yīng)收賬款 應(yīng)收賬款的風(fēng)險(xiǎn) 應(yīng)收賬款管理 風(fēng)險(xiǎn)規(guī)避

ABSTRACT:Account receivable is creditors rights which arise from selling goods and offering service ,essentially it is a commercial credit provided for customers .On one hand ,the form of accounts receivable are favourable to promote ales,reduce stock,and as well as improve market competition .On the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . The reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.the receivables risk objectively eists ,which eerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action it can fully take advantage of accounts receivable benifits. This paper in the analysis of the accounts receivable arising from the main risk, risk analysis-to-business accounts receivable, accounts receivable management for enterprises that eist to eplore the issues and put forward the corresponding countermeasures to prevent and manage. 

Keywords:Account receivable; Receivable risk; Account receivable manage; Risk aversion