Abstract：Due to severe competition in the market nowadays, sales by coonsignment is widely seen in enterprise sales, thus enormous amount of receivables were produced and it is
bringing important effects to production and operation activities of enterprises. Being an important item of floating assets, the amount of receivables will surely influence the management cost, capital cost, company profit and development of an enterprise. Therefore, it is of great importance to strengthen risk control and prevention against receivables.
Key words: reveivables, credit consignment, risk control, risk prevention.