In todays trend of rapid economic growth, companies want to hold their own in which a seat, credit has become an important business tool, along with the widespread adoption of business on credit, accounts receivable current assets in the enterprise plays an increasingly important role. The accounts receivable will not only enhance their competitiveness in the market, expand sales, will also delay the cash recovery time, increase the cost of accounts of the collection, and even the risk of bad debt losses suffered. Therefore, how to be a reasonable decision to avoid the risk of accounts receivable important part of enterprise development. Business management authorities must pay full attention to the daily accounts receivable management and control, reduce accounts receivable arising from corporate excess advance funds, interest expenses and other related expenses, so that enterprises can gain more profits. In this paper, the causes of the starting receivables risk analysis of the prevention and control. Keywords: Accounts receivable, the function, the status quo, risk, reasons, to prevent and control
