摘要：应收账款是企业因对外销售产品或提供劳务等而应向购货或接受劳务的单位收取的款项。随着市场竞争愈发激烈，信用销售的应用更为广泛，流动资产和总资产中应收账款数额所占的比例会不断增加。虽然增加应收账款对企业经营的规模扩大，销售量和市场占有率的提高都有促进作用，但过多的应收账款会对利用企业资金的效果造成影响。同时，在管理上也会增加负担，这方面的成本也就大了。并且，赊销行为可能带来部分的坏账，造成财务风险。因此，需要企业建立科学的应收账款管理控制系统，来解决控制解决应收账款的信用风险问题。

关键词:应收账款；管理现状；信用风险；成因；控制

Abstract:Accounts receivable is the enterprise from selling products or services and shall accept the services of the unit received the money to purchase or. With the increasingly fierce market competition, the application of credit sales is more widely, the amount of accounts receivable proportion will continue to increase the flow of assets and total assets. Although the increase in accounts receivable on the business scale, sales and market share increases have stimulative effect, but too many accounts receivable on the use of the capital effect influence. At the same time, will also increase the burden on the management, the cost is high. Also, credit behavior may bring some bad debts, causing financial risk. Therefore, enterprises need to establish accounts receivable management control system science, to solve the control to solve the problem of credit risk accounts receivable.

Key words:Accounts receivable; management status; credit risk; causes; control