| Account receivables are an important factor of limiting domestic enterprises to survive and develop. Many companies have tense cash flow and even got into financial crisis because of poor receivables management. How to supervise and control the receivables in the course,beforehand and afterwards in the emphasis of the research.In this paper, large state-owned enterprises GZXX fertilizer companies for research. First of all companies currently engaged in the management model, in the matter, after several stages, including sales, performance appraisal programme, the old collection, and other aspects of the analysis;Second, for GZXX company's existing accounts receivable management model by the credit rating system is not perfect, imperfect contract management, sales conservative, and the lack of measures to encourage payment clearing house subsidiary of chaotic management, and other issues; Finally, the accounts receivable management company GZXX the problems that exist in specific recommendations to strengthen management, including: the establishment of a sound accounts receivable management system.In this paper, the innovation is through the establishment of customer credit evaluation system, improve contract management, collection of accounts receivable management, risk control, improve the system of extended enterprise management, and other accounts receivable management system, upgrade GZXX company accounts receivable management level and More scientific method of decision-making. Similar enterprises to strengthen the management of accounts receivable reference. |