Abstract:Accounts receivable credit enterprise by way of sale of goods or services but to the customers received, accounts receivable management directly affect the capital flow and economic operation of the article pointed out that enterprises should combine their actual situation, the establishment of receivables Accounts of the risk prevention mechanism, from the source control and take preventive measures not only the accounts receivable of enterprises face the risk of recovery, but also the existence of operating risks to the enterprise, from the status of receivables management business to start Analyze accounts receivable management business problems. Accounts receivable is the product of credit, credit on the one hand can improve the market competitiveness of enterprises, to expand sales, but on the other hand delayed the cash recovery time and increases the cost of collection of trade receivables, receivables from the paper The causes and management of money in terms of how to prevent the risk of accounts receivable.
Key words:accounts receivable,control


摘要：應(yīng)收賬款是企業(yè)采用賒銷方式銷售商品或勞務(wù)而應(yīng)向顧客收取的款項(xiàng)，應(yīng)收賬款管理直接影響企業(yè)營運(yùn)資金的周轉(zhuǎn)和經(jīng)濟(jì)效益 文章指出，企業(yè)要結(jié)合自身的實(shí)際情況，建立應(yīng)收賬款的風(fēng)險(xiǎn)防范機(jī)制，從源頭控制，防患于未然企業(yè)的應(yīng)收賬款不僅面臨著回收的風(fēng)險(xiǎn)，同時其存在也會給企業(yè)帶來經(jīng)營風(fēng)險(xiǎn)，從企業(yè)應(yīng)收賬款管理的現(xiàn)狀入手，分析企業(yè)應(yīng)收賬款管理中面臨的問題。應(yīng)收賬款是賒銷的產(chǎn)物，賒銷一方面可以提高企業(yè)的市場競爭力，擴(kuò)大銷售，但另一方面則延遲了企業(yè)的現(xiàn)金回收時間，增加了賬款的催收費(fèi)用，本文將從應(yīng)收賬款產(chǎn)生的原因和管理等方面，淺談如何防范應(yīng)收賬款的風(fēng)險(xiǎn)。
關(guān)鍵詞：應(yīng)收賬款，控制

引 言
應(yīng)收賬款是企業(yè)因?qū)ν赓d銷產(chǎn)品、材料、供應(yīng)勞務(wù)等而向購貨或接受勞務(wù)的單位收取的款項(xiàng)。企業(yè)銷售產(chǎn)品時可以兩種基本形式，即現(xiàn)銷方式與賒銷方式?，F(xiàn)銷方式是企業(yè)最期望的一種銷售結(jié)算方式。然而，在激烈的市場經(jīng)濟(jì)條件下，完全依賴現(xiàn)銷方式往往是不現(xiàn)實(shí)的。由于賒銷方式下，企業(yè)在銷售產(chǎn)品的同時，向買方提供了可以在一定期限內(nèi)無償使用的資金，即商業(yè)信用資金，其數(shù)額等同于商品的售價(jià)，這對于購買方而言具有極大的吸引力。對于企業(yè)是一種重要的促銷手段，在企業(yè)產(chǎn)品銷售不暢、市場萎縮、競爭不力的情況下，或者在企業(yè)銷售新產(chǎn)品、開拓新市場時，為適應(yīng)市場競爭的需要，適時采取各種有效的賒銷方式，對于企業(yè)來說是明智之舉。在當(dāng)前市場經(jīng)濟(jì)條件下，競爭日益激烈，隨著商業(yè)信用的不