Research On Corporate Credit Risk Control And Prevention Based On Accounts Receivable

With the rapid development of the market economy,the market competition gradually moves towards the incentive.In such a large environment,in order to expand sales,or to attract and stabilize customers,enterprises have to adopt credit-based means of credit sales.However,because of the tardiness of enterprise credit management and the imperfection of social credit system,enterprises often cause great losses and bring serious impact on the continuous and benign development of enterprises.Based on this reason,the research on the risk control and prevention of credit sales is of great significance to the steady development of enterprises.Based on the analysis of relevant literatures at home and abroad,this paper expatiates the basic theory of credit sales and accounts receivable management,and uses the empirical analysis method to analyze the current situation of credit and accounts receivable management of X Corporation.Based on this,the paper discusses the related problems in the management of accounts receivable and credit sales and the reasons for these problems.Finally,the paper puts forward the design of X Company to improve the management of accounts receivable and credit sales.This paper puts forward the credit management system construction scheme which is favorable to the management of credit sales and accounts receivable.We hope that the analysis of the problems of X Company can provide reference to other enterprises in the control and prevention of credit sales risk,improve the level of credit sales risk management,so as to strengthen the recovery of accounts receivable and improve the efficiency of fund use.