Abstract:At present, there is a quite fierce commercial competition between enterprises ,where enterprises commonly adopting the way of credit sales to boost sales. While it brings enterprises no interests ,it also brings a certain degree of risk to the recovery of receivables . At this stage each enterprise accounts receivable remains high, and the existence of accounts receivable brings a lot of different types and degree of risk. So each enterprise dealing with accounts receivable strictly in case bring various risks.
This paper adopts literature reading，theoretical analysis, the example analysis and other methods, staring from the problems and impact of the accounts receivable management;and takes the the Nan Tong Lian Xin scientific and technological development Co, Ltd（limited corporation) as an example with taking analysis of the current situation of the accounts receivable risk to find out the content of the risk of its existence, and to put forward the countermeasures.
Keywords Accounts Receivable Accounts Receivable risk prevention countermeasure