针对目前上市公司普遍存在对应收账款风险认识不足的情况，为了避免应收账款

For the current situation of listed companies accounts receivable widespread lack of understanding of the risks, in order to avoid the risk of accounts receivable, listed companies need to improve their self-awareness of risk prevention safety. A smaller environment for SMEs in terms of listed companies face more complex, more difficult, more risk awareness is not there a little bit of slack. Listed companies should take the initiative to set up accounts receivable risk management and control system of rules related to the establishment of a special person accounts receivable risk management control department, complete with pre-audit and control and, after risk control measures to address the Juche idea. Listed companies in order to achieve long-term development must at all times maintain a sense of crisis and risk awareness, and you want this risk awareness runs through all aspects of the production and business activities of listed companies. First, to strengthen the professional examination and evaluation of candidates company personnel, to provide professional training for internal staff education, improve the overall quality of the professional personnel of enterprises, risk control accounts receivable management practices, improve risk control and management of accounts receivable s level. Second, the sales transaction before the customer's credit status to deal with a full range of in-depth investigation, evaluation and audit, establish and improve various archives of old and new customers, regardless of whether the transaction will generate sales of accounts receivable, which are necessary for the customer survey the extent of credit and credit evaluation, assessment, prediction of the probability of the risk of accounts receivable and take practical preventive measures in advance. Regularly check their accounts, to avoid the risk of receivables management to expand again due to unfavorable factors accounting information distortion. Third, the listed company shall establish certain provisions for bad debts, make full provision for bad debts, deal with accounts receivable bad debt risk may occur at any time. Finally, the time has required listed companies accounts receivable risk awareness, to prevent the possibility receivables Deferred recovery can not be recycled or appear to be ready to take time afterwards risks. In the development of listed companies and business activities should keep an open mind, and actively absorb the lessons learned from and draw on the social, promote the upgrading of accounts receivable risk management level of the enterprise.

In view of the current situation of insufficient understanding of the risk of corresponding accounts receivable in listed companies, in order to avoid the risk of accounts receivable, it is also necessary for listed companies to independently improve their own risk prevention and safety awareness. Listed companies face the environment of smaller small and medium-sized enterprises to be more complex, more difficult, risk awareness is not a little lax. Listed companies should take the initiative to establish the relevant system rules for the risk management and control of accounts receivable, set up a special accounts receivable risk management control department, improve the risk control measures with prior audit, in-event control, and after-the-fact solution as the main idea. In order to achieve long-term development, listed companies must always maintain a sense of crisis and risk, and this sense of risk should always run through all aspects of the production and operation activities of the whole listed company. First, strengthen the professional assessment and evaluation of the staff of the company, provide professional training and education for internal staff, improve the professional quality of the enterprise as a whole related personnel, standardize the risk control management of accounts receivable, and improve the level of risk control and management of accounts receivable. Second, before the sales transaction should be the customer's credit status of a comprehensive in-depth investigation, evaluation and audit, establish and improve the new and old customer files, regardless of whether the sales transaction will produce accounts receivable, it is necessary to investigate the customer's credit and evaluation credit degree, assess and predict the probability of the risk of accounts receivable, and take practical precautions in advance. Check the accounts regularly to avoid a further expansion of accounts receivable management risk due to adverse factors such as distortion of accounting information. Third, listed companies should set up a certain provision for bad debts, make adequate provision for bad debts, and deal with the risk of bad debts receivable that may occur at any time. Finally, listed companies need to always have accounts receivable risk prevention awareness, to prevent the possibility of deferred recovery of accounts receivable or can not be recovered, to always be prepared to take risks after the fact. In the development and operation activities of listed companies should maintain an open mind, actively absorb and summarize the experience and lessons learned from social reference, and promote the improvement of the level of risk management of accounts receivable.

In order to avoid the risk of receivables, listed companies need to improve their own awareness of risk prevention and security. The small and medium-sized enterprises facing the smaller environment are more complex and more difficult, and the risk awareness cannot be relaxed a little bit. Listed companies should take the initiative to establish the rules and regulations related to the risk management and control of the company's accounts receivable, set up a special risk management and control department for accounts receivable, and improve the risk control measures with the main idea of pre audit, in-process control and post settlement. In order to achieve long-term development, listed companies must always maintain a sense of crisis and risk, and this sense of risk should always run through all aspects of the production and operation activities of listed companies. First, strengthen the professional assessment and evaluation of the company's employees, provide professional training and education for internal employees, improve the professional quality of the company's overall relevant personnel, standardize the risk control management of accounts receivable, and improve the level of risk control management of accounts receivable. Second, it is necessary to conduct a comprehensive and in-depth investigation, evaluation and review of the customer's credit status before the sales transaction, establish and improve various files of new and old customers, regardless of whether the sales transaction will generate accounts receivable, it is necessary to investigate the customer's credit degree and evaluate the credit degree, assess and predict the probability of the risk of the accounts receivable, and take practical precautions in advance Measures. Check the accounts regularly to avoid the re expansion of the risk of accounts receivable management caused by the accounting information distortion and other adverse factors. Third, a listed company shall set up a certain amount of bad debt reserves, make sufficient bad debt reserves, and deal with the risk of bad debt of accounts receivable that may occur at any time. Finally, the listed companies need to have the awareness of risk prevention of accounts receivable at all times, in order to prevent the possibility that accounts receivable can not be recovered or delayed, and to be ready to take the post event risk at all times. In the development and operation of listed companies, we should keep an open mind, actively absorb and summarize the experience and lessons from the society, and promote the level of risk management of accounts receivable.<br>