应收账款是伴随企业的销售行为发生而形成的一项债权,企业为追求更大的利益,往往会采用赊销这一形式加快销售脚步。但由于应收账款风险关系体系的不完善,很多企业的应收账款变成了无法收回的坏账,影响企业发展。近几年来,铁路企业在快速发展的同时,企业本身的经营和财务风险也相应增加,应收账款的管理显得越来越重要了。本文以广深铁路企业为例,对其应收账款管理情况进行分析研究,并针对其引发的应收账款风险提出几点防范建议。 Accounts receivable is accompanied by the occurrence of business sales and the formation of a debt, the pursuit of greater business interests, often using the form of credit sales to speed up the pace of sales. However, due to the imperfect relationship system of the risk of accounts receivable, the accounts receivable of many enterprises have become uncollectible bad debts, affecting the development of enterprises. In recent years, the rapid development of railway enterprises at the same time, the business itself and financial risks also increased accordingly, accounts receivable management is more and more important. Taking Guangshen Railway Enterprise as an example, this paper analyzes the management of accounts receivable and puts forward some precautionary measures against the risk of accounts receivable caused by it.