Research On The Optimization Of Risk Management System Of Accounts Receivable In LH Company

At present,the economic situation at home and abroad is complicated,and the international economy has recovered from the weak situation since the financial crisis and gradually emerged from the crisis.Chinese enterprises are faced with multiple pressures such as transformation and upgrading,rising costs,and intensified competition.Especially in the context of domestic overcapacity and insufficient consumption power,enterprises have to adopt “first market profit” in order to increase market share and have more customers.The credit sales strategy,although the credit sales method can enable the company to achieve profit growth in the short term and occupy a place in the market,but the domestic credit environment is worrying,the relevant binding policies are not perfect,and many related wind control systems are not sound enough,which has long led to the enterprise's The phenomenon of arrears of accounts receivable has become more and more serious.The long delay has led to the formation of a series of bad debts of bad debts,which occupies a large amount of liquidity,which has a serious negative impact on the asset structure and capital chain management of enterprises.It is difficult to return funds to become a key issue hindering the development of enterprises..As a pharmaceutical company specializing in the R&D,production and sales of natural medicines,Chinese medicines and chemicals,LH has raised the awareness of risk management of accounts receivable and strengthened the risk management system for accounts receivable in the case of particularly serious sales problems in the industry.Building to solve the potential bad debt crisis has become the top priority for the company to achieve long-term development.This paper investigates LH company and studies the current situation of accounts receivable management of the company.At the same time,it combines relevant domestic and foreign research literature data to analyze the daily accounts receivable of LH from three perspectives: market environment,enterprise and customers.Management conducts risk identification,evaluation and control,analyzes the problems existing in the risk management of the company's accounts receivable,and summarizes a scientific and reasonable risk management system for accounts receivable,and proposes that it should be established in the daily management of the enterprise.The advanced management concept of accounts receivable,improve the risk control process of accounts receivable,strengthen the construction of customer information management mechanism,and provide basic guarantee for enterprise risk management.