应收账款风险的衡量与防范

在市场经济迅猛发展的形势下，企业要生存和发展就要进行赊销，从而产生大量的应收账款，应收账款的产生给企业带来风险。企业必须对应收账款的风险进行衡量和防范。应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。应收账款风险的防范包括：加强应收账款的事前控制，加强应收账款的日常监督管理，降低、化解风险，建立坏账准备制度，通过转让应收账款来达到融资避险的目的等。

Measurement and prevention to account receivable risk

Under the new situation of quick development of market economy, to survive and develop enterprises need an account sale, so bring a lot of account receivable, account receivable bring the risk for enterprises. Enterprises must measure and prevent the account receivable risk. Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss. Prevention of account receivable risk contains strengthen advance control, daily supervision and management, reduce the risk, establish the preparation system for bad debt, and avoid the risk by transferring account receivable.