本文针对企业的应收账款风险内部控制管理,首先分析了企业应收账款风险产生的具体原因,进而概述了企业应收账款内部控制的涵义以及目的,并结合笔者所在行业的应收账款控制,就在企业内部构建完善的应收账款内部控制管理体系,提出了几项具体可行的实施策略。 In this paper, the internal control of corporate accounts receivable risk management, first analysis of the specific causes of corporate accounts receivable risk, and then outlined the meaning and purpose of internal control of corporate accounts receivable, combined with the author’s industry receivables Account control, in the enterprise to establish a sound internal control system for accounts receivable, put forward several specific implementation strategies.