The asset-light model is that the enterprise outsources a part of design, production, processing or marketing links and focus resources in most benefit aspects. But there is a potential risk in asset-light mode, especially, there is great risk in accounts receivable, so the enterprise with asset-light model should focus on accounts receivable management.%轻资产模式是企业将一部分设计、生产、加工或销售等环节外包出去,将资源集中于最能产生经济效益的环节,但轻资产模式下蕴含着潜在的风险,特别是在轻资产模式下的应收账款存在着巨大的风险,因此轻资产模式下的企业更应该注重应收账款管理.
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