摘  要:经济全球化的趋势越来越明显了，各个国家之间的贸易往来也变得密切起来。我国自从加入WTO以后，进出口业务量急速上升，国内外贸进出口企业的数量也随着这趋势如雨后春笋般迅速增加，对外贸易额也跟着节节攀升。然而骄人的数据仅仅是表象，背后的问题开始慢慢浮现，那就是伴随着出口量的剧烈增加，滞留的应收账款也越来越多。应收账款主要是企业的赊销活动产生的，由于市场竞争激烈，企业的管理者们为了长足的发展需要，绞尽脑汁扩大销售,却不想埋下祸根。企业无奈的选择依靠赊销争取订单,客户们却因为种种原因拖欠账款,随着时间的推移，累积起了大量的呆账、坏账。由于国内企业对应收账款风险防范的意识并不强，也没有适时的建立合理的内部控制制度,导致应收账款金额变得很大，客户欠款时间也长，企业的资产缩水,资金链断裂以致陷入财务危机。因此,企业必须积极完善应收账款内部控制机制,查漏补缺,以降低资金运营风险。本文以出口企业的应收账款内部控制现状作为研究对象, 结合金科企业具体案例,通过对该企业存在的确切问题及原因的分析，提出其财务风险的防范措施。

关键词：外贸企业  应收账款  内部控制  信用管理

ABSTRACT:Today, the globalization economic trend is more and more obvious, business between all countries have become closer. Since our country access to WTO, our import and export business volume has risen sharply and the number of domestic foreign trade enterprises have mushroomed along with this trend rapidly increasing foreign trade volume also followed climbing. However, the data is just impressive appearance behind the problems began to emerge slowly, and that is accompanied by a dramatic increase in export volume, retention receivables is also increasing. Accounts receivable are mainly corporate credit activities, due to intense market competition, corporate managers to considerable development needs brains to expand sales, but do not bury the seeds. Enterprises no choice to rely on credit for orders, customers are delinquent but because of various reasons, over time, accumulate a large amount of bad debts, bad debts. As the domestic enterprise receivables risk prevention awareness is not strong, there is no timely to establish a reasonable system of internal controls, resulting in accounts receivable becomes large, long-time customer arrears, corporate assets shrink, capital strand breaks resulting in financial distress. Therefore, enterprises must actively improve accounts receivable internal control mechanisms to address gaps in order to reduce operational risk capital. In this paper, export enterprises accounts receivable status of internal control as the research object, combining enterprise specific case of the existence of the business through the exact cause of the problem and analyzed, and its financial risk prevention measures.

Keywords：Foreign trade enterprises；Accounts receivable；Internal control；Credit management