近年来,我国经济进入增速放缓的新常态。在这种新形势下,企业应收账款既促进了销售收入的增长,又存在若管理不善将带来巨大的风险,影响企业的正常运转。本文对新形势下我国企业应收账款的现状及风险管理提升措施进行了探究,期望对应收账款的合理使用以及管理提升起到一定的促进作用。 In recent years, our economy has entered a new normal of a slowdown in growth. In this new situation, corporate accounts receivable not only promote the growth of sales revenue, but also if the mismanagement will bring huge risks, affecting the normal operation of enterprises. This article explores the status quo of China’s corporate accounts receivable and measures to enhance risk management under the new situation. It hopes to promote the rational use of accounts receivable and management promotion.