Enterprise's Accounts Receivable Management And Credit Appraisal

Modern market economy is a credit economy. Credit already become the main trade way in many trade market. As a kind of effective competitive method and marketing tool, selling on credit can bring enormous interests for enterprises. It produce enterprise's credit risks at the same time. In the field of each of society, credit lacking can be found everywhere. While, the credit that especially displays in enterprises is lacked, which becomes the principal contradiction of present our country's social credit. The development of selling on credit in our country lags seriously. The contrast is that the proportion of the accounts receivable is unusually on the high side, lacking scientific management, having not formed the health circulation. The main content of this text is as follows:First of all, analyze the current situations, questions and trends of domestic and foreign management of accounts receivable, have announced the question that exists in the management of accounts receivable at present of our country and reason for forming the huge accounts receivable.Secondly, introduce the meaning of credit and the policy on credit, explain the overall goal and duty of management of the accounts receivable. And three respects about accounts receivable are appraised to the financial result, which are net profit and interest expenses, cash flow and profit quality, accounts receivable and assets quality.Thirdly, analyze the current situation and countermeasure of credit risks management in our country, point out the importance of credit appraisal, introduce the mode of accounts receivable management, expound the positive role to management of accounts receivable.Finally, on the basis of forefathers' research results, organically combine the credit appraisal and the management of accounts receivable, put forward the mode of accounts receivable management of credit appraisal. The content includes five respects, such as setting up the administrative department of credit, making the policyof selling on credit, assessing the grade of credit risks and confirmiing the customers' policy on credit, strengthening the accounts receivable management and the examination of the accounts receivable. In addition, analyze the application of information and technology in accounts receivable management and credit appraisal. As a kind of course, the management of accounts receivable is an important link of enterprise's credit risk management. It is a present important subject, a long-term and complicated system engineering. We should use the advanced experience of developed countries, combine the national conditions of our country, proceed from current situation of enterprise's credit management of our country, improve the level of credit appraisal and management of accounts receivable of our country as soon as possible.