Study On Accounts Receivable Management And Risk Control Of Accounts Receivable Of K Company

From the beginning of trade,the way of doing business has been changing with the development of times and economy.In order to meet the needs of The Times and the market,enterprises need to constantly update policies and systems in the process of development,and constantly explore new business methods suitable for the development and growth of enterprises.Among them,the management of accounts receivable process and risk control is an important topic worth studying.The mode of "credit sale" emerges as The Times require along with the market,the enterprise needs to face various situations in the daily management,the most important barrier for the manufacturing enterprise is to deal with the problem of capital circulation.The management of accounts receivable plays an important role in controlling the capital circulation.In this paper,the process of accounts receivable management needs to control the link is generally summarized as "early","middle" and "late",trying to help enterprises grasp the management of each link,the risk control in a controllable range.In the management of accounts receivable,the "early" work is particularly important,in which the credit management link needs to pay great attention to,including the development of credit policies,the development of credit standards,credit line approval.At present,China's overall social credit system is still in an unsound state,and various legal provisions need to be further improved.Many private enterprises and emerging enterprises lack perfect accounts receivable management system,which has become a hidden danger for the long-term development of enterprises.The failure to timely collect accounts receivable leads to the fracture of cash flow and thus leads to bad debts,which restricts the long-term development of enterprises.Accounts receivable management theory research in China is still in its infancy,in the western countries,the research is relatively mature,we can start from China's actual conditions,reference merit in western countries research,comparison of similar problems in the process of enterprise development,continue to improve the state-owned enterprises,private enterprises accounts receivable management system,laws and regulations.How to study the management of enterprise accounts receivable,reduce the risk of accounts receivable,for the long-term development of enterprises has important significance,is also the main purpose of this topic research.Company as the research object,based on the K in the accounts receivable management theory at home and abroad are summarized,on the basis of according to the financial data from 2015 to 2018,K company carried out a detailed comparison and analysis,combined with K company accounts receivable management policy at present,puts forward the existing problems in the company's accounts receivable management,thinking the formation reason of the problem.On the basis of searching a large number of domestic and foreign theories about accounts receivable,this paper puts forward some opinions and opinions on how K company will solve these problems in the future.At present,it is mainly suggested to divide the management process of accounts receivable into three links for management and control,including the establishment of management authority,the formulation of credit policies,the approval of credit sales,etc.,in an effort to change the former passive management mode of post-management.By strengthening the beforehand control of new accounts receivable management mode,to strengthen the supervision of the sales staff,to do a good job of customer credit approval,in front of the credit business of selling bad debt risk,as far as possible let enterprises maximize find balance between credit sales and accounts receivable risk,is trying to achieve the goal of enterprise value maximization.