Discussion On Risk Management Of Account Receivable Section Problem

In the fierce market competition, enterprises in order to obtain a competitive advantage, in addition to relying on product, price, advertising and other means, basically use credit to credit as the foundation of this marketing means. The development of credit, to a certain extent, to expand the company’s market share, improves the competitiveness of enterprises, but on the other hand, the formation of a large number of accounts receivable. Due to the factors of customer, market and many other aspects of existence, accounts receivable is easy to form a bad and doubtful debt. Once the bad and doubtful debts too much, would seriously endanger the development of the enterprise, and even lead to bankruptcy. Therefore, enterprises in the positive use of credit this marketing means to expand market share, we must strengthen the management of accounts receivable using a variety of measures, to reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment.Under this background, research enterprise accounts receivable risk management for the enterprise to reduce the risk of accounts receivable, has very important significance to promote the healthy and sustainable development of enterprises. Based on this, this paper should be the basic theory and method of accounts receivable risk management, combined with the actual situation of the enterprise shall be receivable risk management, analysis of the causes of accounts receivable risk, and puts forward some suggestions to strengthen enterprise accounts receivable risk management.This study is divided into six parts:the first part is the enterprise accounts receivable risk management status quo analysis; the second part briefly accounts receivable risk management problems of enterprise. Content of the third part is the cause of enterprise accounts receivable risk arising from the. This part analyses the reasons of account receivable generated from two aspects of internal and external. The third part is of accounts receivable risk management of enterprise, expounds the importance of the accounts receivable risk of enterprise risk management, case of success. The fifth part for enterprises to strengthen the countermeasure that the account receivable risk management. This part of the enterprise accounts receivable risk management policies, the company practice effect and the credit policy and management methods, suggestions are discussed. The sixth part is the conclusion. This part carries on the summary to the full text research.