| Over the years, the world economic has been in a slow growth trend with more and more corporate credit sales. Accordingly, there is a substantial increase in the scale of its accounts receivable, and relatively prolonged recovery period, which increases the risk of accounts receivable and bad debt arrears. It not only greatly reduces the advantages of credit incentives to enterprises, but if too many corporate receivables, ranging from enterprise cash flow difficulties may result in weight may lead to financial risks, resulting in bankruptcy. Therefore, the study of how to effectively prevent and control the enterprise accounts receivable credit risk is necessary.From the perspective of trade enterprises, the thesis selects Shenzhen Huayi Company, which is a representative company in machinery and equipment industry as an example, by using case studies and statistical analysis. The thesis investigate Shenzhen Huayi company account receivable credit risk management status from 2011 to 2014. This thesis analyzes the three models of credit risk management, credit management and double chain model, comprehensive credit management model and the "3 + 1" corporate credit management model were compared. Based on the "3 + 1" mode, the status and problem of the Shenzhen Huayi company's accounts receivable credit risk management were analyzed, and found that accounts receivable credit risk management problems are the lack of independent credit management agencies, customer credit and evaluation management not sound, no creditor protection mechanism and overdue accounts receivable mismanagement. To solve these problems, the company established a "3 + 1" corporate credit management model, and this model in the company's application effect was tested and found to "3 + 1" model is feasible. The research results of the Shenzhen Huayi Company's accounts receivable credit risk management has a reference value for the same industries and enterprises. |
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