Accounts receivable is the enterprise because of sales of goods, products, services should accept the services of the unit received the money to purchase units, or, is a enterprise has very important asset, we should guard against the accounts receivable risk cause of formation is very important for enterprises, related to the enterprise funds if the smooth circulation, is an important part of the management of enterprise credit and liquidity. The key is formed by sales and whether the debt in full and on time to recover, so that enterprises can fully realize the expected benefits. Therefore, the correct use of credit, we should strengthen the accounts receivable risk prevention has become the key of survival and development of enterprises, so as to promote the development of the enterprise faster and better. In this paper, from the actual situation of Tianye Limited by Share Ltd, the company's accounts receivable problem is studied. Starting from the relevant theories of the analysis of accounts receivable, the company exists the lack of risk awareness, not blind credit, accounts receivable according to the degree of risk exists defects classification management, internal control, and aiming at the existing problems, proposed the establishment of a comprehensive credit risk prevention system, strengthen the daily management of accounts receivable should be strengthened, the internal control system, sound and effective countermeasures of accounts receivable in the supervision and management mechanism of enterprises. 有些可能不对，嘻嘻

电脑翻译过后自己再修改一下， 我感觉是可以的吧