虽然有越来越多的上市公司开始逐步建立自身的应收账款风险管理体系，少部分

Although there are an increasing number of listed companies began to gradually establish its own accounts receivable risk management system, a small and achieved remarkable success, but there are still a considerable part of the listed company, without realizing accounts receivable risk management for listed companies of strategic importance for development.

Although more and more listed companies have begun to gradually establish their own accounts receivable risk management system, a small number and achieved remarkable results, but there are still a considerable number of listed companies, do not realize the importance of accounts receivable risk management for the business development of listed companies.

Although more and more listed companies begin to establish their own accounts receivable risk management system gradually, a few of them have achieved remarkable results, but there are still quite a large number of listed companies, who are not aware of the important strategic significance of accounts receivable risk management for the operation and development of listed companies.<br>