On Risk Control Accounts Receivable Abstract:Accounts receivable credit enterprise by way of sale of goods or services but to the customers received, accounts receivable management directly affect the capital flow and economic operation of the article pointed out that enterprises should combine their actual situation, the establishment of receivables Accounts of the risk prevention mechanism, from the source control and take preventive measures not only the accounts receivable of enterprises face the risk of recovery, but also the existence of operating risks to the enterprise, from the status of receivables management business to start Analyze accounts receivable management business problems. Accounts receivable is the product of credit, credit on the one hand can improve the market competitiveness of enterprises, to expand sales, but on the other hand delayed the cash recovery time and increases the cost of collection of trade receivables, receivables from the paper The causes and management of money in terms of how to prevent the risk of accounts receivable.Key words:accounts receivable,controlIntroduction Accounts receivable is a result of external business credit products,materials, supplies, labor, etc. to purchase or receive services units to receive the funds. Enterprises can sell two basic forms, namely, credit method is way off. Cash sales approach is the most expected a sales settlement. However, in the fierce market economy, totally dependent on marketing approach is often unrealistic. Under the credit method, the enterprise in sales of products, can be provided to the buyer within a certain period of time free use of money the business of credit funds in an amount equal to the price of goods, which for the purchaser in terms of great attractive. For the enterprise is an important promotional tool, the enterprise product sales are sluggish, the market decline, the case of weak competition, or in enterprise sales of new products, new markets, in order to meet the needs of market competition and adopting various effective the credit method, it is wise for businesses. In the current market economic conditions, increased competition, with the continuous development of commercial credit, business credit sales of products means more favor. However, a large number of accounts receivable resulting in sales revenue growth can only book profits to the enterprise, can not bring business to maintain and expand the scale of production necessary for cash flow, and with the continued increase in the amount of accounts receivable, growing an average of aging, accounts receivable aging structure tends to deteriorate, may be more and more bad debt losses, to the huge enterprise production and management of potential risks. Therefore, how to effectively enhance the control and management of accounts receivable is a enterprises financial imperative. First, the business performance of accounts receivable risk Accounts receivable is an enterprise in the normal course of business, from selling goods, products or services or receive services to purchase units of a unit charge or debit the accounts of the transport fees. It is the business generated by the short-term credit product claims to offer the enterprise a commercial credit. Accounts receivable in an expanding market, increase sales revenue while also forming a receivables risk, mainly reflected in: 1, accounts receivable possession of large amounts of liquidity, adding to the difficulties of shortage of working capital business. Enterprise credit products, issue stock, but can not recover the money, and enterprise customers on overdue payments can not take appropriate measures, resulting in a large number of corporate working capital was occupied by the long run will affect the flow of liquidity to enable enterprises to monetary shortage of funds, which affect the normal cost and normal production operations. 2, exaggerated accounts receivable business results, so that the existence of hidden losses or loss of business. At present, revenue is recognized when the company followed the principle of accrual accounting, the accounting treatment for the occurrence of credit, debit accounts receivable account, credited business income subject to credit all revenue credited to current income, , the increase in corporate profits and the current period can not be achieved, said the cash income. According to the precautionary principle, the actual situation of enterprises according to their own accounts receivable Provision for bad debts, but in practice, in order to facilitate tax, the tax laws, administrative regulations expressly provides that the proportion of the general provision of 0.3% to 0.5%. If there is a lot of business accounts receivable, there is increased likelihood of bad debts, bad debts that actual extraction of the bad debts far exceeded. This is equal to exaggerate the companys operating results, and the losses that may occur can