摘要:企业在发展，业务在扩大，出现赊销成为必然，由应收账款产生的财务风险也不可避免，我们只有采取适当的信用政策及有效的管理方法，才能使应收账款风险降低、收益增大。

　　　在市场经济条件下，企业之间存在着激烈的商业竞争，为了在竞争中赢得主动，抓住商机，除了要提高产品质量、改善售后服务外，还要运用赊销方式来扩大销售。当前，商品与劳务的赊销、赊供已成为当代经济的一个基本特征。然而，对于社会信用环境以及自身条件和实力的限制，企业经常面临着货款不能及时足额收回的风险，有时甚至会造成严重的坏账损失，知识许多企业陷入难以挽回的经营困境。所以，企业要充分认识应收账款产生的原因及对企业的影响，制定合理的应收账款管理办法，尽可能的降低应收账款的发生，对已经形成的应收账款尽可能地按时收回，从而提高企业资金的使用效率，减少应收账款的风险。

　　　现代社会是信用经济时代，家电企业由于自身行业的特殊性，为了吸引更多的客户，扩大营业额，增加盈利，在结算上采用了赊销的方式，即信用销售，由此就产生了应收账款。如何加强应收账款管理，确定最佳赊销规模，减少坏账风险，最有效地利用公司流动资金，是家电行业企业增强市场竞争力、防范财务风险的重要课题。

关键词：家电企业；应收账款；风险管理

ABSTRACT:In the development of enterprises, business expanding, there must be by credit, accounts receivable of the financial risk is inevitable, we only take the appropriate credit policies and effective management method, can make the accounts receivable risk reduction, revenue increase.

　　　Under the condition of market economy, there is fierce competition between enterprises, in order to win the initiative, in the competition to seize the opportunities, in addition to improve product quality, improve customer service service, use of credit to expand sales. At present, credit, credit supply has become a basic feature of modern economy. However, because of the social credit environment and their own conditions and the strength limit, enterprises often face the risk of payment is not timely paid back in full, and sometimes even cause bad debt losses are serious, resulting in many enterprises suffered irreparable. Therefore, enterprises should fully understand the causes of account receivable and its influence on enterprises, formulate a reasonable approach to accounts receivable management, as much as possible to reduce the occurrence of accounts receivable, has been formed on the accounts receivable should be as close as possible to the timely recovery, thus improve the efficiency of enterprise funds, reduce accounts receivable risk.

　　　Modern society is the era of the credit economy, the household electrical appliance enterprises due to its particularity of the industry, in order to attract more customers, expand sales, increase profits, used in clearing the way that credit, credit sales, the account receivable arise. How to strengthen the management of accounts receivable, determine the optimum size of credit, reduce the risk of bad debts, the most effective use of the company's cash flow, is an important subject of household electrical appliance industry, enhance the market competitiveness of enterprises, the prevention of financial risks.

Keywords: household electrical appliance enterprises accounts receivable; risk manageme