Research On Accounts Receivable Financing Model Of XW Company

Today with the increasingly fierce market competition,the commodity market has had a seller's market gradually evolved into a buyer's market,in response to the current market and widely used in all kinds of enterprises have to sell on credit,installment sales,such as efforts to expand the scale of sales and gained market share in order to enhance the competitiveness of their products,in this context,some enterprises accounts receivable increases year after year.However,at the present stage,the pace of economic growth in China is slowing down,and overcapacity in various industries is serious.If the receivables continue to maintain this strong growth momentum,it will not only cause difficulties in capital turnover of enterprises,but also increase the possibility of bad debts in receivables,making enterprises face greater capital liquidity risks.Therefore,in this environment,how to use receivable financing to provide adequate financial support for enterprise production and operation has gradually become the key to solve the financial pressure of enterprises.Therefore,the use of accounts receivable to carry out financing activities is not only necessary,but also has important practical significance of a kind of exploration.This article mainly uses literature research,case study method and qualitative quantitative analysis of the three methods,study on the XW company accounts receivable financing model,the main research content is as follows:first,introduces the research background and significance of the article,and through the reading of vast amount of literature and summarizes the research status at home and abroad,and then on the basis of this article briefly introduced the research content and research methods,finally puts forward the innovation of the article;Second,from the connotation of the accounts receivable financing,accounts receivable financing pattern types and the factors affecting the accounts receivable financing efficiency of three aspects has carried on the induction summary of accounts receivable financing theory,and then on the basis of the specific XW company finances XW financing needs in the present stage of company is analyzed and the feasibility of using accounts receivable financing activities,and then by comparing the financing efficiency under different financing model to select the most suitable for the actual status of the company financing mode,and designed the concrete operation process;Finally,a series of safeguard measures are put forward to ensure XW company to carry out accounts receivable financing business smoothlySince this paper takes an entity company as the research object and is more targeted,it has a strong practical guiding significance for improving the tight cash flow of XW company.At the same time,it also has certain reference value for small and medium-sized enterprises in the same situation,which is not only conducive to the improvement of their own accounts receivable financing management level of small and medium-sized enterprises of the same type,but also conducive to the further optimization of the financial structure of small and medium-sized enterprises of the same type.