摘要:随着市场经济体制的完善和发展，我国企业已逐步融入世界经济的大潮，信用营销也逐渐成为企业扩大市场、减少存货的一种常用手段。公司之间、特别是向外商提供商业信用的情况与日俱增，加强应收账款的管理已成为企业流动资产管理的一项重要内容。当今社会，由于同行业之间的竞争日趋激烈，为了争夺市场份额，迫使许多企业不得不采取赊销方式。从而产生大量的应收账款，加之企业内部控制不严，导致企业资金周转困难,甚至使企业面临破产的困境。

　　　我国大部分企业应收账款管理意识比较淡漠，管理方式比较单一，各企业在经营过程中也由于经营方式的不同和对货款回收管理力度的强弱等，不同程度地存在着应收账款风险。因此,分析企业应收账款形成的原因,根据企业的经营特点,采取有效措施的对策与日常管理来防范应收账款的风险具有十分重要的意义。本文引用了“四川长虹”为例，说明了采取有效措施的对策与日常管理能够扭转企业的经营状况。所以，本文基于此种情况对我国企业应收账款风险防范及其管理进行了探讨。

关键词：应收账款管理；症结；对策

Abstract:With the improvement and the development of the market economy system，our enterprises have gradually into the world economy. The credit marketing also gradually becomes a commonly used method which the enterprises expand the market，and to reduce store inventory，the situation providing the commercial credit is prosperous between the companies，specially for the foreign merchant，enhancing account receivable investment and the management have become an important content of the enterprises current assets management. Today's society, because the industry is becoming increasingly fierce competition. In order to compete for market share, forcing many companies had to take on credit. Resulting large accounts receivable, combined enterprise internal control lax, leading enterprise funds flow difficulties. Even the enterprises are facing bankruptcy.

　　　Most of our accounts receivable management business sense relatively indifferent and management is relatively simple. The companies in the business process because of the way business is different and the intensity of the strength of money management such as recycling, there are varying degrees of risk of accounts receivable. Therefore,the analysis of reasons for the formation of corporate accounts receivable, according to the business characteristics, Take effective measures and daily management to prevent accounts receivable risk is of great significance。This article refers to the "Sichuan Changhong" for example, shows and takes daily management to take effective measures to reverse the business situation. Therefore, this article based on this system to our enterprise accounts receivable on risk prevention and management are discussed.

Key Words：Accounts Receivable Management；Crux；The Way to Deal With a Situation