摘要：現代社會是一個信用經濟的社會，國美電器由于自身行業的特殊性，為了吸引更多的客戶，擴大銷售量，增加盈利能力，在銷售商品時，會采用賒銷的方式，也就是信用銷售，由此產生了應收賬款及風險。

　　　本文通過探析應收賬款的風險防范方法，找出正確的方法來增強應收賬款周轉率，確定如何加強應收賬款風險管理，減少壞賬。既增加資金流動，又能擴展業務，增強國美電器在家電行業中的綜合競爭力。從國美電器的現實出發，分析國美電器應收賬款的現狀，設定出一套適應國美電器用的應收賬款管理方法，建立企業自身的信用體系，防范風險。

關鍵詞: 應收賬款風險；風險防范；信用體系

Abstract:Modern society is the era of the credit economy, Gome electrical appliance enterprises have their own special nature of the industry. In order to attract more customers ,expand sales and increase profits, they are used in clearing the way credit, the credit sale. Enhance the market competitiveness of enterprises, an important issue to prevent financial risks.

　　　In this paper, through the analysis of the account receivable risk prevention methods, find the right method to strengthen the account receivable turnover rate, determine how to strengthen risk management of receivables, reduce bad debt. Both increase the flow of money, but also can expand the business, increase in Gome appliance industry in the comprehensive competitiveness. From the reality of Gome, Gome status of accounts receivable, setting out a set of adaptation of Gome in accounts receivable management method, establish enterprise credit system, risk prevention.

Key words: Accounts receivable risk; Appliance industry; Risk identification

　　　應收賬款是企業資產的重要組成部分，它的管理是否完善直接影響著國美公司的發展。由于家電企業由于其自身行業的特殊性，更要注重企業應收賬款的風險管理。因此，企業要努力預防和控制應收賬款的攀升，采用積極態度對應收賬款進行管理，減少應收賬款的資金占用，對于逾期應收賬款要加大催收力度，最大限度地降低企業的應收賬款損失，這是增強企業競爭力的有效手段，也是企業財務管理的重要組成部分。