The business competition is exceptionally brutal in today, in order to survive, the enterprise takes many measures to improve the chances of survival. The birth of commercial credit brings the further development for enterprises. Because the range of application of the modern commercial credit gradually expands, there is a large number of accounts receivables. The receivable is good for expanding sales and can help enterprises to better occupy the market, but its disadvantages are also fully exposed. How to play to the advantages of accounts receivable and avoid disadvantages become the content of companies need to research. Enterprise should be how to measure risk of accounts receivable, and how to reduce the risk of accounts receivable is the problem of every enterprise managers need to think about.%在商业竞争格外残酷的今天，为了能够生存企业采取了许多措施去提高生存的可能性。商业信用的诞生使得企业发展更进一步，由于现代商业信用的使用范围逐步扩大导致产生大量应收账款。虽然应收账款明显有扩大销售的益处，能帮助企业能更好占领市场，但是它的弊端也充分暴露出来。如何发挥应收账款的优点，规避缺点成为企业需要研究的内容。企业应该怎样衡量应收账款风险，又该怎样降低应收账款风险是每个企业管理者需要思考的。
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