摘  要:应收账款是企业因销售商品或提供劳务而形成的债券，实质上是企业为客户提供的一种商业信用。应收账款的形成，一方面有利于企业扩大销售，减少存货，提高市场竞争力；另一方面由于种种不易控制因素，会使企业面临较高的应收账款的风险。应收账款的风险伴随应收账款的出现相应而生。它是指应收账款款项长期难以收回影响企业的效益，甚至形成呆账、坏账的不确定性。企业在发展的过程中，应收账款的风险是客观存在且对财务状况影响较大。只有通过合理的分析与规避，才能有效发挥应收账款的积极作用。本文试在分析应收账款的风险产生的主要原因，解析应收账款风险对企业的影响，针对合肥鼎雅家具有限公司应收账款管理中存在的问题探讨并提出相应的防范与管理对策。

关键词：应收账款 应收账款的风险 应收账款管理 风险规避

ABSTRACT:Account receivable is creditors rights which arise from selling goods and offering service ,essentially it is a commercial credit provided for customers .On one hand ,the form of accounts receivable are favourable to promote ales,reduce stock,and as well as improve market competition .On the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . The reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.the receivables risk objectively eists ,which eerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action it can fully take advantage of accounts receivable benifits. This paper in the analysis of the accounts receivable arising from the main risk, risk analysis-to-business accounts receivable, accounts receivable management for enterprises that eist to eplore the issues and put forward the corresponding countermeasures to prevent and manage. 

Keywords:Account receivable; Receivable risk; Account receivable manage; Risk aversion