The Research On Improving Management Of Accounts Receivable Of L Company

In the environm ent of econom ic globalization,according to the accounting method of accrual basis,accounts receivable arising from credit sale are an important part of enterprise assets.The influence of accounts receivable on cash flow and the relationship with business re sults make the m anagement of accounts receivable run through the whole process of enterprise operation,and af fect the investm ent and financing activities of enterprises.How to strengthen the enterprise’ s accounts receivable management,is an important part of enterpri se financial management,is worthy of attention and research subject.The 21 st century is an era of the co mprehensive development of modern information technology.the internet has ch anged the way of life and accelerated the speed of econom ic development.The cultu ral and techn ological industry of the internet rises rapidly.The concept of " internet economy" and " internet plus" penetrates the economic market.These light assets,such as tec hnology and the right of use,are dif ferent from the traditional entity manufacturing enterprises in a sset management and operation m ode.The special industry background and profit m odel of l company are doomed its management of accounts receivable is different from the management plan of tradition al industrial manufacturing.In this context,the paper adopts the m ethod of theore tical analysis and case st udy,first introduces the significance and background of this paper,as well as innovation points and deficiencies;Secondly,this paper introdu ces the related concep ts and theoretical overview of the accoun ts receivable management;Then,with l company as the research object,account receivable management is the research ob ject,according to the writing ideas of problem-oriented,the paper analyzes the cu rrent situation of l company’s accounts receivable and management,finds that l com pany’s accounts receivable scale,accounts receivable growth rate significantly exceeds the growth rate of business income,receivable turnover low,then analyzes the abnormal phenomenon of accounts receivab le from m anagement,thinks that the accounts receiv able organization structure is unreasonable,the management objectives are unknown,management process is long,etc.F inally,the paper puts forward five m easures to optimize the accounts receivable m anagement of l company,that is to improve th e organization system of accounts receivab le management,improve the credit management system,establish the account tracking management system,strengthen the management of related party accounts receivable,and esta blish the m atching management measures.At present,the research on the enterprise accounts receivable m anagement,mainly from the accounts receivable before,during and after the research,and did not view the accounts receivable management from the systematic and overall perspective.This paper believes that in the pro cess of accounts receivable managem ent,in addition to customer credit problems,there is also a big problem within the enterprise is worth stu dying,therefore,in the m anagement of accounts receivab le,should be systematic and comprehensive perspective analysis,so as to achieve the optimization of enterprise accounts receivable management.