【正文】 ate customers operating according to ability, capacity to repay and credit status, select the appropriate settlement of strong profitability and solvency, credit risk of large customers to choose a good way, this will help the two sides establish a relationship of mutual trust, expand the sales work and improve petitiveness. 5, accounts receivable factoring risk prevention If the enterprise is the work done against accounts receivable in the former, and effective, will be able to grasp the size of the risk of accounts receivable, then the problem will be greatly reduced workload. But a business in the ordinary course of business can be without accounts receivable, and its purpose is simply to do preventive work is to control the line of credit and change the overall aging structure, increasing the recoverability of the existing accounts receivable. Therefore, enterprises must conduct research into prevention of accounts receivable, to establish their own processing methods and principles. First, the analysis of total receivables. Look at the accounts receivable balance is reasonable, whether the enterprise39。 the last customerrelated exchange of other suppliers of credit information panies to understand the timely payment of the customer and so on. These measures, analysis of customer39。 cash discount to encourage customers in the period of early payment discounts given preferential treatment. Generally provide more favorable credit terms to increase sales, but it can also bring additional burdens, such as accounts receivable will increase the opportunity cost of bad debts, cash discounts and other costs, so panies must be carefully weighed. I think we can grasp the following principles: the principle of prudence, risk principle (the principle of loosetype), the principle of cooperation. Prudence two possibilities: First, panies in the market weakness, deteriorating economic environment, panies should make a negative decision management sales strategy, market risk should be taken to avoid the principle of prudence. Second, the customer, without the ability to pay low credit quality, and poor financial situation, or do not understand the ins and outs and the dispute by the credit quality to the precautionary principle of justice. The principle of risk can be divided into two situations: First, panies in the economic recovery increased, the product in the industry or the District of merchantability good, corporate decisionmaking authorities should take active sales policy. Second, the customer, the credit quality is high, financial condition, ability to pay, credit managers should be taken when issuing credit risk principles. The principle of cooperation: For SMEs, the capital less strength is poor, the general financial situation, ability to resist market risk is small, it should be taken in the aggregate principle. 2, accounts receivable, risk prevention interval Since the formation of the pany credit accounts receivable, the sales and billing between the two acts of a settlement time, the interval. Interval of the recovered funds back in time to enable enterprises to have more liquidity to carry out production and service activities, and actively take the initiative to debt collection units or individuals. Bad debt losses will be reduced to a minimum, strengthen the recognition that not justify the amount of time being to let the other know and recognize the debt, in practice, can be sent to the business or personal debts confirmation or destroy a single paragraph, so that Check the arrears owed the content of individual units or signature confirmation mail, so that panies understand the availability of debt, repayment intentions each other, urging each other timely repayment, but also easy to check the authenticity of accounts receivables. For the other debts but delays longer recognized or return the book debts owed to strengthen preventive work is to understand the delay in repayment, arrears mail confirmation is not the reason to visit the other units in the field, to identify the existence of the other units or individuals, whether deliberately delayed payments, if unable to pay the debt, is facing bankruptcy, whether the cases escaping with money, etc., will cause a timely manner to the departments concerned to jointly study measures, do everything possible to receivables, reduce bad debts, bad loss account, but also to prevent blindness in future credit. If the payment has been made to identify the other party, shall immediately identify the whereabouts of, would have been diverted, whether the corruption of the unit personnel, wrong billing, etc., to ensure timely detection of errors were corrected. Even for the reputation, business or reputation has always been very high against individuals should not be relaxed, because the portal does not close tightly, sages from the Pirates of the Heart, the unit if not often to learn about, mission, and it will part of the business or reputation of high prestige individual to illgotten gains, regardless of honor towards the idea of development, trust, reputation has been misused, to the unit causing serious economic losses. 3, the daily management of accounts receivable risk prevention (1) enterprises in order to accelerate the turnover rate of accounts receivable, factoring risk reduction, you must do the following basic work. We must first place the accounts receivable should be registered in time, the household accounts receivable detailing the time, amount, reason, and the billing period to recover the situation and so on, and collect credit information about customers, such as access to Customer recent balance sheet and ine statement and other statements, analyze liquidity, ability to pay and the rate of business performance。s own risk to determine credit risk, the use of