论应收帐款风险的防范

随着我国市场经济的纵深发展和商业竞争的日趋加剧，公司处于竞争的需要，不得不赊销或以期他方式招揽顾客，于是就产生了就上账款，而公司只要发生赊销业务就不可避免地存在一定风险，本文就应收账款的风险防范作出了论述，分析，从不同方面就如何加强应收账款的风险防范提出了自己的看法。

on the defense for the risk of the deserved account money

As the market economy and commercial competition have been increasing mo re and more deeply in China,the companies have to sell on c redit or in other ways to attract the c ustomers.As a result,there exists t he deserved account money.So long as th e company starts the credit selling,there must be a certain risk.Because of this,the writer exposes and analyse s the defense measures for the risk of the deserved account miney.And from different points,the writer also ex presses how to make the defense stron ger.