随着我国改革开放的深入发展,国民经济保持了持续、快速增长,经济领域中的供需关系与改革开放前相比,已发生了质的变化,商品从供不应求到供大于求,行业内竞争加剧,企业应收账款的风险增大,经济纠纷增多。企业经营者对应收账款的风险认识程度,决定其企业经营。很多企业曾经辉煌一时,但由于不重视防范应收账款的风险,结果应收账款居高不下,呆账和坏账比例逐年升高,催讨和回笼难度增大,企业借款居 With the deepening of China's reform and opening up, the national economy has maintained a sustained and rapid growth. Compared with the pre-reform and opening-up, the supply and demand in the economy has undergone a qualitative change. As the supply of goods goes from short supply to oversupply, the competition in the industry is aggravated , The risk of corporate accounts receivable increased, economic disputes increased. Business managers on the risk of accounts receivable understanding of the decision of their business. Many enterprises have been brilliant moment, but due to not pay attention to prevent the risk of accounts receivable, the results of accounts receivable high, the proportion of bad loans and bad debts increased year by year, to discuss and withdraw from the more difficult, corporate loans