应收账款原本是企业经常发生的经济事项，其孪生兄弟便是风险。在国民经济由计划经济向市场经济转轨过程中，应收账款的面额不断膨胀，风险也随之急剧增加。新形势下，一些企业的领导，由于缺乏法律和自我保护意识，仍以传统方式进行经营活动，结果被一些不法企业和个人钻... Accounts receivable was originally an economic issue that often occurs in the enterprise, and its twin brother is the risk. During the transition from a planned economy to a market economy in the national economy, the face value of accounts receivable has been constantly expanding and the risk has also risen sharply. Under the new situation, due to the lack of awareness of laws and self-protection, the leaders of some enterprises still conduct their business activities in a traditional way and the result is being rigged by unscrupulous enterprises and individuals ...