应收账款是企业对外赊销产品、材料、供应劳务等应向对方收取而尚未收到的款项,是企业流动资产的重要组成部分。随着市场经济的发展及商业信用的推行,我国企业的应收账款明显增多。降低应收账款的回收风险已成为一个不可忽视的问题。一、应收账款风险产生的原因一是企业长期不 Accounts receivable are the external credit products, materials, labor services, etc. that should be collected from the other party and have not yet been received, which is an important part of the current assets of the enterprise. With the development of market economy and the implementation of commercial credit, the accounts receivable of enterprises in our country have obviously increased. Reduce the risk of recovery of accounts receivable has become a problem can not be ignored. First, the reasons for the risk of accounts receivable First, the long-term business does not