近几年来,企业拖欠呈现日益蔓延趋势,不少企业信用观念逐渐淡化,拖欠行为也由短期变长期,由长期变赖帐。面对这种不正常的现象,企业如何管好应收帐款,防止被拖欠,便成为一个很现实的问题。据此,本文提出以下几点建议:一、树立风险意识,加强风险防范随着我国市场经济体制的确立,企业为了扩大产品在市场上的占有率,赊销已被越来越多的企业做为一种促销手段。在银根紧缩、市场疲软、资金紧张的情况下, In recent years, the arrears of enterprises have shown an increasing trend of spread, many companies have gradually reduced the concept of credit, arrears from the short-term change in the long-term, from the long-term changes in the account. In the face of this abnormal phenomenon, how companies manage their accounts receivable and prevent them from being defaulted becomes a very real problem. Based on this, this article proposes the following suggestions: First, establish risk awareness, strengthen risk prevention With the establishment of China’s market economic system, companies in order to expand the market share of products, credit sales have been more and more companies as A promotional tool. In the case of monetary tightening, a weak market, and tight funds,