应收账款随着企业的赊销活动而产生,应收账款是企业流动资产的重要组成部分,应收账款也在一定程度上反映了企业的营业收入,因此应收账款对于企业的生产经营至关重要,本文先通过应收账款对企业经营活动的影响分析来揭示应收账款风险规避的必要性,然后提出应收账款风险规避的具体措施。 Receivables are generated as a result of the sales activities of the company. Accounts receivable is an important part of the company’s current assets. Receivables also reflect the company’s operating income to a certain extent, so accounts receivable are The production and operation are very important. This article first analyzes the impact of accounts receivable on the company’s business activities to reveal the necessity of risk aversion of accounts receivable, and then put forward specific measures for risk aversion of accounts receivable.