CZ Drilling Company Accounts Receivable Risk Measurement Research

Accounts receivable refers to the normal operation of enterprises for selling the goods to the organizations or individuals or units to provide labor services to the money and need to charge the unit or individual.Because accounts receivable is an enterprise's credit business and the money,the money not only includes the debtor to pay the money,also including some tax and credit the freight.The survey shows that,on the whole,our country enterprise of accounts receivable in enterprises occupy the proportion of cash flow,the noisy over 50%,relative to the proportion of 20% higher than that of many developed countries.Serious each other between enterprises in our country the phenomenon of delinquent loans,especially the state-owned enterprises in our country,its overdue accounts receivable percentage is high,often become a stumbling block to hinder the growth of the national economy.According to the statistical analysis of a professional body,in developed countries generally expected no more than 10%,the proportion of accounts receivable and overdue accounts receivable in our country more than 60%,the proportion of accounts receivable has great risks.Based on the microeconomic perspective,accounts receivable will have a significant impact on economic subject;Based on the macroeconomic perspective,the impact of accounts receivable range is larger,can have great influence on countries and even the world economy.Therefore,the enterprise to accounts receivable management and control of enterprise,national economy and the world economy has very important significance.At first,this paper compares the some of the accounts receivable causes in-depth analysis,and then determine the relevant index system,accounts receivable risk measurement method for the research and analysis,and the corresponding model is established to measure the accounts receivable risk of the enterprise,to the enterprise the management position can be real-time monitoring and control,late to strengthen the management of accounts receivable.This article is divided into six chapters.The first chapter is introduction,mainly introduced the research background and significance of the subject,to review the research status at home and abroad and to determine the research train of thought and main content in the research of this topic;The second chapter,as the theoretical overview of this article,mainly introduces the various accounts receivable risk measurement model,and the advantages and disadvantages of the models is introduced and analyzed.The third chapter mainly analyze the present situation and causes of CZ company accounts receivable;The fourth chapter makes an empirical analysis on CZ company accounts receivable,model is established.The fifth chapter on the basis of the study presents a CZ company accounts receivable risk management control methods and suggestion.