上世纪八十年代以来,我国经济进入飞速发展时期。投资、消费、出口是拉动经济增长的三驾马车,中小企业也作为一股强大动力推动经济的发展。它不仅能够推动经济的持续发展,而且对解决大学生就业问题等有非常重要的作用。但与一些大型国企或者是跨国企业相比,中小企业中还存在着诸多问题,例如规模小、结构简单、管理不规范等,其中应收账款管理的财务问题尤为突出。在企业的发展过程中,应收款量大、周转速度慢、变现能力差等问题,极大地限制了企业更好地发展。当下,加强应收账款管理已成为中小企业发展中的重中之重。文章主要针对中小企业应收账款风险及防范问题进行分析,并提出合理有效的解决措施。 Since the eighties of last century, China’s economy has entered a period of rapid development. Investment, consumption and exports are the troika driving economic growth. Small and medium-sized enterprises also promote economic development as a powerful impetus. It can not only promote the sustainable development of economy, but also play an important role in solving the employment problem of university students. However, compared with some large state-owned enterprises or multinational corporations, there are still many problems in small and medium-sized enterprises, such as small scale, simple structure and irregular management. The financial problems of accounts receivable management are particularly prominent. In the process of enterprise development, large receivables, slow turnover, poor liquidity and other issues, greatly limiting the development of enterprises better. At present, strengthening the management of accounts receivable has become the most important part in the development of SMEs. The article mainly analyzes the risks and precautions of accounts receivable of small and medium-sized enterprises and puts forward reasonable and effective solutions.