A Study On Management Of Corporates' Accounts Receivable Risk

In the modern economy society, the most trade is based on credit. The trade credit is the most efficient means of settlement in enlarging the market, reducing the whole cost of the business, strengthening the power of the competition, and etc. However, along with the continuous developing of the credit economy, the problem of accounts receivable of corporates is also increasingly rigorous because of credit sale. Because many corporates blindly sale on credit, their accounts receivable are high, and the proportion of non-performing and bad debts grow year by year. Their profits descend, even become deficit or hard management for successive years, finally is forced to broken or reorganized. The domestic and international cases in great quantities express that it is hard to estimate the ability of accounts receivable risk engulfed corporates, and the consequence is fearsome for people. To rule out the influence of macroscopic economic environment and social reputation condition, an important reason causing corporates facing serious accounts receivable risk is that corporates didn't hold and manage their accounts receivable risk in time. The corporates adopt the method of credit sale, although it can become a great deal of income on the book, these accounts receivables which can be taken back actually will affect efficiency for all kinds of factors inside and outside the corporates. Before accounts receivable taken back, the part properties these accounts receivable represent are uncertain in value, that is to say the risk exsits. If the corporates have no clear understanding to these properties which have risk, management crisis caused by accounts receivable problem will incubate, or stir up. So, the corporates have to value the analysis of accounts receivable risk, control well, strengthen the management, and control and evade the risk of accounts receivable. On how to carry on management to the accounts receivable risk, the text put forward a set of management system: guard against to the accounts receivable risk with control before the risk appears; establishment of risk measurement model and the evadable method of accounts receivable risk after the risk appears. These form an entire management system.The article is totally divided into six parts. The first part is preface, mainly introducing the present condition of domestic and international research, textual research purpose and meaning and textual technique route etc. The second part introduces the elementary theory of risk and accounts receivable risk, including the meaning of risk and accounts receivable risk, the sorts, impact factor and method of identification, The third part analyzes the accounts receivable and their risk in our country business enterprise listed company, different profession and listed company in Anhui province. The four part is about how to set up the management system of the accounts receivable risk. It is made up with guard against to the accounts receivable risk with control, establishment of risk measurement model and the evadable method of accounts receivable risk in corporates. The fifth part takes the example of a limited liability company to analyze the accounts receivable risk and put forward some improving suggestions. The last part is a summary, putting forward text shortage and contents need to study continuously.