Atpresent,manyenterprisesasaresultoftheirownriskmanagementawarenessweak,thepoorqualityofsalesstaff,creditpoliciesandinternalfactorssuchasunreasonableclientsexternalfactorssuchasthelackofcredibilityledtoalargenumberofaccountsreceivablenotrecoveredasscheduled,evenintolargeamountsofbaddebtssothatenterprisesbearaheavyburden,orevenbaddebtsweredown,Manyenterprisemanagersoftenonlytomacroeconomicpolicyissuesattheexpenseofsimilaraccountsreceivablethesesameimpactthesurvivalanddevelopmentofsmallenterprises.Themainriskfromtheenterpriseaccountsreceivablestatusandcausesstarting,andstrengthenenterpriseriskmanagementattentiontoaccountsreceivableandaccountsreceivableonthestrengtheningofaseriesofspecificriskmanagementmeasures.