随着经济全球化的不断发展,我国经济发展开始实施“走出去”战略,然而,由于国际环境的复杂性,再加上国际经济竞争的激烈化,因此,在我国的企业走向海外的过程当中,经常会遇到海外账款很难收回的情况,在这种情况下,海外账款无法及时收回往往会给企业造成巨大的损失,甚至导致企业的破产。本文通过对现如今海外应收款的收取难的原因进行分析,并提出相应的对策,希望能够为我国企业规避海外应收款的风险提供相应的借鉴。 With the continuous development of economic globalization, China’s economic development has begun to implement its strategy of “going global.” However, due to the complexity of the international environment and the intensification of the international economic competition, the enterprises in our country are going overseas In the process, it is often encountered in overseas accounts is difficult to recover the situation, in which case, overseas accounts can not be recovered in time will often result in huge losses to the enterprise, and even lead to corporate bankruptcy. This article analyzes the reasons for the difficulties of collecting receivables nowadays and puts forward corresponding countermeasures in the hope of providing reference for Chinese enterprises to evade the risks of overseas receivables.