摘  要：应收账款作为企业的往来账项，作为流动资金的一项重要内容，占据着企业大部分的资产。由于应收账款在企业中所占的比例越来越大，企业的管理者忽略了它有可能产生的风险，容易忽视它对于企业存亡的决定性作用，所以对应收账款风险进行必要的衡量与防范是刻不容缓的。笔者通过对商业企业应收账款的现状、产生原因、成本进行记录，总结风险产生原因，以及会造成的不良后果，研究分析避免这些风险，让商业企业对应收账款事前、事中、事后事项进行合理有效控制的详细可行的方法。在研究过程中参考了大量文献，以及实习中记录的部分公司审计过程中应收账款的发生、剩余、以及存在年限情况。在现有的经济发展情况下，企业要生存和发展就需要进行赊销，从而必定会产生大量的应收账款。应收账款直接影响着企业营运资金的周转和经济效益，通过对风险的防范，从而降低企业的风险，以使企业能更稳固更长远地发展。

关键字：应收账款  风险成因  风险防范  内部控制

ABSTRACT：Accounts receivable as between accounts, as liquidity is one of the important content, occupy most of the assets of enterprises. As a result of accounts receivable in enterprises in the proportion of the growing, enterprise managers ignore it is possible to produce risk, easy to neglect it for the survival of enterprises of the decisive role, so the account receivable risk necessary measure and prevention is crunch time. The author through to the business enterprise account receivable present situation, causes, costs were recorded, summarizes the causes of risks, as well as the consequences of research analysis, avoid these risks, to make business enterprise receivables prior to, during and after the event, matters are reasonably and effectively control the detailed and feasible method. In the course of the study of reference literature, as well as the practice of recording portions of the company in the course of the audit of accounts receivable, surplus, and the age of occurrence condition. In the current economic development situation, the survival and development of enterprises should the need for credit, which will produce a large number of accounts receivable. Accounts receivable directly affect the enterprise working capital turnover and economic performance, based on the risk, thereby reducing the risk of the enterprise, so that enterprises can be more stable and more long-term development.

Key words: account receivable；risk； risk prevention； internal control