1. What are the risks of enterprise accounts receivable? 1. Accounts receivable occupy a lot of working capital, which aggravates the difficulty of insufficient working capital of enterprises. Enterprises sell products on credit and issue inventories, but the payment cannot be recovered at the same time. However, enterprises cannot take corresponding measures for overdue customers, resulting in a large number of enterprises' working capital being occupied. In the long run, it will certainly affect the turnover of enterprise liquidity, make the enterprise short of monetary funds, and thus affect the normal expenditure and normal production and operation of enterprises. (B) Accounts receivable increase the loss of cash outflow of enterprises. From the accounting treatment of credit sale, we can see that although credit sale has generated more income and increased profits, it has not increased the cash inflow of enterprises, but forced enterprises to advance funds to pay various taxes and fees, which has accelerated the cash outflow of enterprises. (3) Accounts receivable increase the opportunity cost loss of enterprise funds. On the one hand, the funds occupied by accounts receivable objectively require to speed up the turnover in the operation and get returns. However, due to the existence of a large number of accounts receivable, especially the rising proportion of overdue accounts receivable, the funds occupied by accounts receivable have lost their time value. On the other hand, in the process of collection caused by accounts receivable, enterprises have to invest a lot of manpower, material resources and financial resources, which increases the collection cost; At the same time, because a large amount of funds have been deposited, the borrowing time has been extended and the interest expense has been increased. Due to the increase of various costs, capital loses the opportunity of profit and increases the opportunity cost of capital. Second, how to solve the risk of accounts receivable and how to solve the risk of payment back is an important proposition for all enterprises in China. The legal departments of many enterprises deal with this problem most of the year. To solve the problem of enterprise payment, we must first start with the reputation and qualification management of dealers. For the development of channel network, it is not the more outlets, the better, but the need for effective outlets. In fact, the main purpose of establishing customer files is to comprehensively inspect and evaluate the qualifications and trust of customers, and adjust the credit rating of dealers according to the historical records of sales receipts. According to their qualifications and credibility, they should be treated differently in marketing policies, terminal support and risk prevention, so as to achieve real self-confidence. Second, strengthen enterprise information construction. For example, through the implementation of ERP project, enterprise management can be standardized, efficient, systematic and integrated. As a comprehensive well-known brand, its network must be nationwide, with branches and offices all over the country. So how to monitor the dynamics of daily purchase, sales and warehousing of branch companies? How to have an accurate understanding of the daily financial revenue and expenditure of the branch company can not be achieved by human consciousness alone, and such a requirement must be realized by information-based financial software. For example, after adopting ERP system, every order can be updated in real time in the system, and financial personnel and sales personnel can see the running status of the order at any time: from procurement to production, warehousing, sales, storage and transportation, financial summary, invoicing and other business activities. Third, enhance the risk awareness of marketers and conduct strict assessment on the issue of payment withdrawal. Generally speaking, sales volume is important, but what is more important is the amount of money returned, which is very important for the cash flow turnover of enterprises. As an enterprise, we must urge marketers to shorten the time of accounts receivable and establish an early warning mechanism for bad debts and bad debts of accounts receivable. For example, an enterprise has a clear definition of the age of reconciliation. Fourth, improve the internal marketing management system. When an enterprise achieves a certain scale, it must be standardized and institutionalized, especially in sales, because the marketing team is the most difficult part of all employees in the enterprise. Salesman process management: customer visit, terminal distribution, dealer inventory and product life, payment tracking, sales index assessment, market information collection and feedback, etc. Customer relationship management: customer relationship maintenance, customer trust management, etc. There are also logistics and logistics management. In a word, sales volume and payment are difficult problems for all enterprises in the world. To solve it, enterprises need to practice internal strength, strengthen process management, and establish early warning mechanism of accounts receivable by using information technology to prevent problems before they happen. It is a good thing for enterprises to sell products, but it is a bad thing that accounts receivable such as products and payment for goods are not recovered in time. Therefore, after accounts receivable are generated, enterprises should manage scientifically, recover them in time, and establish risk prevention measures to minimize risks.

Legal objectivity:

"Measures for the Registration of Accounts Receivable Pledge" Article 2 The accounts receivable mentioned in these Measures refers to the right of the obligee to demand payment from the obligor for providing certain goods, services or facilities, and other payment claims enjoyed according to law, including existing and future monetary claims, but excluding payment claims arising from bills or other securities, and payment claims prohibited by laws and administrative regulations.