摘要：现代社会是一个信用经济的社会，国美电器由于自身行业的特殊性，为了吸引更多的客户，扩大销售量，增加盈利能力，在销售商品时，会采用赊销的方式，也就是信用销售，由此产生了应收账款及风险。

　　　本文通过探析应收账款的风险防范方法，找出正确的方法来增强应收账款周转率，确定如何加强应收账款风险管理，减少坏账。既增加资金流动，又能扩展业务，增强国美电器在家电行业中的综合竞争力。从国美电器的现实出发，分析国美电器应收账款的现状，设定出一套适应国美电器用的应收账款管理方法，建立企业自身的信用体系，防范风险。

关键词: 应收账款风险；风险防范；信用体系

Abstract:Modern society is the era of the credit economy, Gome electrical appliance enterprises have their own special nature of the industry. In order to attract more customers ,expand sales and increase profits, they are used in clearing the way credit, the credit sale. Enhance the market competitiveness of enterprises, an important issue to prevent financial risks.

　　　In this paper, through the analysis of the account receivable risk prevention methods, find the right method to strengthen the account receivable turnover rate, determine how to strengthen risk management of receivables, reduce bad debt. Both increase the flow of money, but also can expand the business, increase in Gome appliance industry in the comprehensive competitiveness. From the reality of Gome, Gome status of accounts receivable, setting out a set of adaptation of Gome in accounts receivable management method, establish enterprise credit system, risk prevention.

Key words: Accounts receivable risk; Appliance industry; Risk identification

　　　应收账款是企业资产的重要组成部分，它的管理是否完善直接影响着国美公司的发展。由于家电企业由于其自身行业的特殊性，更要注重企业应收账款的风险管理。因此，企业要努力预防和控制应收账款的攀升，采用积极态度对应收账款进行管理，减少应收账款的资金占用，对于逾期应收账款要加大催收力度，最大限度地降低企业的应收账款损失，这是增强企业竞争力的有效手段，也是企业财务管理的重要组成部分。