近年来,随着煤炭行业盈利能力的下滑,煤炭企业的应收账款急剧上升,应收账款居高不下,极易产生坏账风险,导致企业资金链极为紧张,甚至影响企业的存亡。本文意义在于通过分析揭示出当前形势下煤炭企业形成应收账款的风险点,有针对性的制定风险防控措施,为企业有效预防应收账款风险提供有关建议。 In recent years, with the decline of the profitability of the coal industry, the accounts receivable of the coal enterprises have risen sharply and the accounts receivable have been kept at a high level. As a result, the risk of bad debts can easily arise, leading to the extremely tight capital chain of enterprises and even the survival of the enterprises. The significance of this article is to analyze and reveal the risk points of accounts receivable formed by the coal enterprises in the current situation and make risk prevention and control measures targeted to provide suggestions for enterprises to effectively prevent the risk of accounts receivable.