应收账款管理的有效与否直接影响着企业的资金流动和收益实现,在市场竞争日益激烈的形势下,赊销往往被作为一种竞争手段而使用,由此导致了数额巨大的应收账款,公司管理者也越来越意识到应收账款控制对现金流量、净利润及公司生存的重要性。本文就如何防范因应收账款到期不能收回造成的坏账风险进行探讨。 The management of accounts receivable directly affects the enterprise’s cash flow and earnings to achieve, in an increasingly competitive market situation, the credit is often used as a means of competition, resulting in a huge amount of accounts receivable , Corporate managers are also increasingly aware of the importance of control over receivables on cash flow, net profit and the company’s viability. This article discusses how to prevent the risk of bad debts caused by the uncollectibility of receivables.