On Enterprise Risk Management Accounts Receivable After 20 years of reform and opening up the rapid economic growth， China's economy as a whole has grown from a shortage economy to gradually shift to the relative surplus of the economy， the seller is basically the end of economic times， the buyer economic characteristics of the increasingly apparent， therefore， in this industry background and market pressures Next， many companies are trying to adjust the industrial structure and product mix at the same time in order to take stock inventory， expand market share， had to use the means of credit transactions， so the risk of accounts receivable came into At present， goods and services of the credit， on credit has become an essential feature of the contemporary economy， while the goods， services on credit results， on the one hand expanded the enterprise product sales， an increase of product sales revenue， improve enterprise competitiveness and economic efficiency; the other On the one hand to reduce inventory， reduce inventory risk and management expenses， while the formation of a certain amount of accounts receivable， an increase of business Keywords: Enterprise Risk Management Accounts Receivable Credit Policy
