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1、随着经济全球化进程的加快和屮国加人世贸组织，国际、国内市场正加速合并成一个统一的大市场。市场竞争日趋激烈，普遍呈现出买方市场的特征。企业作为以盈利为口的的经济组织，为了扩大产品销售量，有效地刺激购买力，提高产品的竞争能力和市场占有率，最终增加企业的利润，除了提高产品质量和价格优惠等经营手段外，大量运用商业信用促销，使得信用交易方式逐步取代传统交易方式，企业应收账款的产生成为必然。但是，由于我国的市场经济秩序还不规范，企业的信用状况良养不齐，企业垫支在应收账款上的资金逐年上升，应收账款在企业资产总额中的比例有日益扩大的趋势。因此，从理论的角度來说，把应
2、收账款风险的多个影响因素以及客户信用都考虑进去来预测应收账款的风险，能够推动应收账款风险管理的研究。而且，目前国内的研究都只是侧重应收账款风险的测定模型的研究，木文提出建立一套适合我国企业的应收账款风险管理体系：风险产生前就对其加以防范，产生以后先进行风险测定再釆取合理的规避措施，这-全程管理模式在应收账款风险的管理上具有很好的研究意义。关键词：应收账款；风险；成因；防范AbstractWiththespeedingupofeconomicglobalizationandChinaandtheworldtradeorganization(wto),i
3、nternationalanddomesticmarketisacceleratingmergedintoaunifiedbigmarket.Increasinglyfiercemarketcompetition,generallyshowsthecharacteristicsofthebuyer'smarket.Enterpriseasafor-profiteconomicorganization,inordertoexpandproductsales,effectivelystimulatethepurchasingpower,improvepr
4、oductcompetitivenessandmarketshareandfinallyincreasetheprofitofenterprise,inadditiontomanagementmeanssuchasimprovingproductqualityandpriceconcessions,alargeamountofuseofcommercialcreditpromotion,givesthecreditwaytograduallyreplacethetraditionalwaytotrade,theenterprisereceivable
5、shavebecomeinevitable.But,becauseourcountrymarketeconomyorderisnotstandard,enterprisecreditconditionsgoodQiaonotneat,enterpriseadvanceexpenditureofmoneyontheaccountreceivableriseyearbyyear,accountsreceivableintheenterprisetotalassetsratiohasagrowingtrend.Therefore,fromtheperspe
6、ctiveofthetheoryofmultiplefactorsaffectingtheaccountsreceivableriskandcustomercreditaretakenintoaccounttopredicttheriskofaccountsreceivable,canpromotetheaccountsreceivableriskmanagementresearch.Moreover,thecurrentdomesticresearcharefocusonaccountsreceivableriskmeasurementmodel,
7、thispaperputsforwardasetofsuitableforourcountryenterpriseaccountsreceivableriskmanagementsystem:riskproducedbeforetoguardagainstthem,afterriskmeasurementfirst,thentakereasonableavoidancemeasures,thewholemanagementmodeinaccountsreceivableriskmanagementhavegreatsignificanceinrese
8、arch.Keywords:Accountsreceivable;Risk;Genesis;Toguarda
