On the Risks and Evading of Receivable Account

The management of account receivable is one of the important parts of funds managing.Strengthening the management and control of receivable account becomes an important link of Activating enterprise's funds stock,increasing the availability factor of the funds and intensifying enterprise's market competitive power.Through the analysis on the causes of the receivable account,the paper discusses on the course of the knowledge management,introduces the steps and contents of knowledge management,and put forwards some concrete suggestions about the knowledge management.And establishing the bad debt risk consciousness,building and perfecting the internal control system for the receivable account,and strengthening the daily management of the receivable account are the effective methods and means for the management and control of enterprise's receivable account.