| With the development of commodity economy,the competition between the enterprises is becoming increasingly fierce,more and more enterprises use credit sales as away of promotion.Under this way,the enterprise sales growing at the same time,also with the scale enlargement of accounts receivable,so the status of accounts receivable management in the enterprise asset management is also increasingly important.Based on this situation,this paper takes the risk management system of accounts receivable in pesticide and veterinary enterprises as the research object,and has important practical significance for improving the risk management system of pesticide receivable accounts in pesticide and veterinary enterprises.Taking the risk management system of accounts receivable in H agrochemical company as the research object and taking the current research situation of risk management theory as the background,this paper investigates the problems existing in the risk management of accounts receivable in H agrochemical company by combining theory with practice.The accounts receivable risk management system objectives,accounts receivable risk of H agricultural company should adopt expert investigation method and literature method of risk identification,identify the external environment risk,credit risk,management risk,payment risk control process of the four risk factors.In this paper,expert scoring method and multi-level fuzzy comprehensive analysis method are applied to risk assessment of identified risk factors,and all risk factors are sorted according to the importance and key of risk.Finally,in view of the actual situation of H agrochemical company,it puts forward effective and effective measures. |