纺织行业是传统制造业，是我国重要的传统优势产业，中国作为纺织品出口大国，产业链完备，具备较强的国际合作优势，在2019年爆发的疫情中，纺织行业发挥出其产业优势，保障我国防疫物资的需求，并实现产能外输。纺织行业是一个凭借销售规模获取规模利润的产业，它的利润率不高，所以保障企业应收账款的安全尤为重要。

本文主要采取案例研究的方法，对纺织行业中的B公司开展应收账款风险研究，先储备有关应收账款风险理论、风险评估理论信息，构建应收账款风险分析体系，然后结合B公司的实际财务数据、非财务数据展开分析，识别评估B公司风险因素，发现B公司应收账款风险的多元性，得出应收账款政策的局限、产生大额坏账、流动性控制的后续乏力等情况。接着针对每一项分析结果分内部控制和外部转移手段提出匹配的风险防范建议。

The textile industry is a traditional manufacturing industry and an important traditional advantageous industry in China. As a major textile exporter, it has a complete industrial chain and strong international cooperation advantages. In the outbreak of the epidemic in 2019, the textile industry has exerted its industrial advantages and guaranteed the demand for anti-epidemic materials in my country and the export of production capacity. It is an industry that obtains large-scale profits by virtue of its sales scale. Its profit margin is not high, so it is particularly important to ensure the safety of corporate accounts receivable.

This paper mainly adopts case method to carry out the risk research of accounts receivable for Company B in the textile industry. I firstly reserve the relevant information on the risk and risk assessment theory of accounts receivable, construct the risk analysis system of accounts receivable, and combine with B company's actual financial data and non-financial data to analyze the risk factors of B company, and found the diversity of B company's accounts receivable risks. Then, I find the limitations of the accounts receivable policy, the generation of large bad debts, and the follow-up weakness of liquidity control. For each analysis result, I propose internal control and external transfer risk prevention suggestions for each risks.