由于客户和市场等诸多因素，应收账款容易形成坏账和坏账。一旦坏账和坏账过

As customers and the market, and many other factors, accounts receivable bad debt and bad debt easily formed. Once the bad debts and bad debts too, it will seriously jeopardize the development of enterprises, and even lead to bankruptcy. Listed accounts receivable risk management is of great significance for reducing accounts receivable risks and promote healthy and sustainable development of listed companies. Therefore, the use of basic theories and methods of accounts receivable risk management, combined with the actual situation of enterprises accounts receivable risk management

Due to many factors such as customers and markets, accounts receivable can easily form bad and bad debts. Once bad and bad debts are too much, it will seriously endanger the development of enterprises, and even lead to bankruptcy. It is very important to study the risk management of accounts receivable of listed companies to reduce the risk of accounts receivable and promote the healthy and sustainable development of listed companies. Therefore, the basic theory and method of accounts receivable risk management are used, and the actual situation of accounts receivable risk management is combined with

Due to many factors such as customers and market, accounts receivable are easy to form bad debts and bad debts. Once there are too many bad debts and bad debts, it will seriously endanger the development of enterprises and even lead to bankruptcy. It is very important to study the risk management of accounts receivable of listed companies for reducing the risk of accounts receivable and promoting the healthy and sustainable development of listed companies. Therefore, using the basic theory and method of risk management of accounts receivable, combining with the actual situation of risk management of accounts receivable in Enterprises<br>