摘要:目前，各企业之间存在着相当激烈的商业竞争，企业为能促进销售普遍采用赊销的方式。在未企业带来利益的同时，也给应收账款的收回带来了一定的风险。现阶段各企业的应收账款居高不下，应收账款的存在给企业带来很多不同类型和程度的风险。所以各企业应对应收账款进行严格，以防给企业带来各种风险。

　　　本文采用文献阅读法、理论分析法、举例分析法等方法，从公司应收账款管理中存在的问题及影响出发，以南通联鑫科技发展有限公司为例，对公司应收账款风险现状进行分析，找出其存在的风险内容，并提出防范对策。

关键词 应收账款；应收账款风险；防范对策

Abstract:At present, there is a quite fierce commercial competition between enterprises ,where enterprises commonly adopting the way of credit sales to boost sales. While it brings enterprises no interests ,it also brings a certain degree of risk to the recovery of receivables . At this stage each enterprise accounts receivable remains high, and the existence of accounts receivable brings a lot of different types and degree of risk. So each enterprise dealing with accounts receivable strictly in case bring various risks.

　　　This paper adopts literature reading，theoretical analysis, the example analysis and other methods, staring from the problems and impact of  the accounts receivable management;and takes the the Nan Tong Lian Xin scientific and technological development Co, Ltd（limited corporation) as an example with taking analysis of the current situation of the accounts receivable risk to find out the content of the risk of its existence, and to put forward the countermeasures.

Keywords  Accounts Receivable  Accounts Receivable risk  prevention countermeasure