市场竞争的日益激烈加之市场经济体制的不完善,越来越多的企业愿意冒着持有大量应收账款的危险在市场的夹缝中得以求生。然而应收账款的大量存在会占据企业的流动资金,使得企业现金流短时间周转缓慢,甚至出现呆账。这样一来使得企业面临的风险加剧,因此企业对应收账款的风险应有足够的重视。 With the increasingly fierce market competition and the imperfect market economic system, more and more companies are willing to survive the gap between the market and the danger of holding large amounts of accounts receivable. However, the large amount of accounts receivable will occupy the company’s liquidity, making the company’s cash flow turned around in a short period of time, and even appear bad. As a result, the risks faced by the company will be exacerbated. Therefore, the company should pay enough attention to the risk of the receivables.