试论企业应收账款风险的控制与管理

On Risk Control and Management of Account Receivable in Enterprises

随着市场经济体制的建立和信用关系的发达,应收账款业务不可避免地存在着一定的风险;因此,加强应收账款的管理,控制应收账款的风险,是在激烈的市场竞争中值得探讨的一个重要问题。

With establishment of market economic system and development of credit relations, there exist inevitable risks in account receivable business. Therefore, how to enhance its management and how to control its risks are an important issue to be discussed in hot market competition.