Research On The Management Of Accounts Receivable Based On Risk-oriented Theory

Under the joint action of global economic integration and national system reform and industrial structure adjustment,the external business environment of Chinese enterprises is becoming more and more complicated,and the market competition is more and more motivated.In order to ensure their own survival and development,enterprises must continue to enhance their products and services sales capabilities,as much as possible to expand market share to obtain the greatest operating efficiency.Product marketing has become the core of business management,and to credit-based credit sales in the enterprise marketing structure in the proportion of rising,accounts receivable has become an important part of corporate financial management.In view of the above changes,enterprises have to build a scientific system of accounts receivable management system to strengthen the management of accounts receivable to its internal and external business risks to identify and control to ensure their own business sound and financial security.At the same time,in the increasingly frequent international exchanges,China's enterprises also need to actively learn from foreign advanced enterprises in the management of accounts receivable advanced experience and success model,so as to constantly improve the accounts receivable management system,risk Prevention and management to improve business stability.Based on the advanced theory of accounts receivable management at home and abroad,this paper discusses the internal control system and risk management system of accounts receivable based on the actual situation of China's national conditions and industrial development,and provides sufficient management practice for Chinese enterprises Effective theoretical guidance,and comprehensively enhance the level of enterprise accounts receivable management in order to effectively control the operational risks.According to the research objectives and ideas,the paper is divided into the following five parts: The first chapter is "Introduction",focusing on the risk-oriented accounts receivable management system in improving the importance of business robustness,and in the summary analysis of existing Based on the theory of Chen,put forward the ideas of this topic,methods and structure;the second chapter for the theory.This paper expounds the risk-oriented theory,credit management theory and internal control theory related to accounts receivable management.Chapter 3 analyzes the present situation.This paper analyzes the development situation of China's civil explosive industry and the civil explosive company,and clarifies its problems in the management of accounts receivable and discusses the root of the analysis.The fourth chapter,"Based on the risk-Accounts Receivable Management Optimization Recommendations ",this chapter describes the basic ideas of the accountsreceivable management system optimization recommendations,organizational structure,accounts receivable prior,incident,after the control.The last part is "the conclusion and recommendations of the article",summed up the risk-oriented accounts receivable management model in the prevention and mitigation of corporate accounts receivable risk positive role.Based on the present situation of the development of accounts receivable management in China,this paper analyzes the existing problems and shortcomings,and analyzes the risk-oriented accounts receivable management model from the robustness requirements of the enterprises.,To clarify its effectiveness and necessity,and for enterprises need to put forward a relatively effective risk management mechanism of accounts receivable,so as to effectively enhance the enterprise accounts receivable risk management level,strengthen its internal control to ensure the healthy development of enterprises.