Enterprise Accounts Receivable Risk Measure

In the vehement market competition, the commodity exchange between business enterprise builds up more and more on the reputation foundation, the credit sale is" a blade sword". On one hand, the credit sale raises the sale sum of the company; on the other hand, it brings a mass of accounts receivable.Selling on credit can bring the corporations a mass of revenue in their financial statements, while the accounts receivable are not necessarily the real value. Before the accounts receivable are reclaimed, the value in it is dubious, that is the risk of the accounts receivable. So the corporations must pay attention to the risk on their accounts receivable, and learn to analyze the risk and control it.The paper studies risk identifying and the factors that cause the risk on the accounts receivable. Then it selects the reclaim ratio to measure the risk of accounts receivable. Going deeply into analysis the risk influence factor accounts receivable, refines the parameter of the accounts receivable risk measure model, and turns each parameter to thin and measurable, sets up the index system of the accounts receivable risk estimate, and uses Partial Least-squares Regression to establish estimating model. In the end, gives an example using the model.The result that this research expecting to attain is that the enterprise can make use of the model to estimate the big accounts receivable risk periodically, in order to control each risk detail and quantity, and make sure to adopt the action of take accounts receivable.