Research On The Risk Management Of B Company’s Accounts Receivable

Accounts receivable is an enterprise in the normal operation process due to the sale of goods,products,services and other business,should be collected from the purchase unit.Accounts receivable as an important part of the enterprise working capital,reasonable use can support the development of the enterprise,improper use will reduce the utilization rate of the enterprise capital,capital operation difficulties,and then go bankrupt.Market economy in China starts late,the domestic enterprises for accounts receivable risk management compared with foreign outstanding enterprises there are still a big gap,while companies are constantly improve their own financial system,but at present,many enterprises accounts receivable risk management still have room to improve.Therefore,this paper takes B Company as the object to study the risk management of enterprise accounts receivable.Based on the identification and evaluation of the company’s accounts receivable risk,this paper takes B Company with good performance in automobile manufacturing enterprises as the research object,and puts forward the measures of accounts receivable risk control in combination with the actual situation of the company.This paper starts with the background and significance of the research,carefully study and summarize the relevant literature on the research of accounts receivable risk management at home and abroad;Secondly,a brief description of accounts receivable risk and risk management and other related basic theories,and B Company’s general situation,financial status,accounts receivable management department and other conditions were summarized.Then through to the enterprise industry market conditions and B company’s financial statements reflected in information analysis,completed the B company accounts receivable risk identification,identify the risk of the whole can be divided into two parts of external and internal risks,among them,the external risk including policy risk,market risk and customer risk,internal risk including daily risk management and decision-making risk;On this basis,various risks identified are evaluated through multi-level fuzzy comprehensive evaluation method.According to the evaluation results,B Company’s accounts receivable risk is at a high level,which is in urgent need of effective control.The three types of risks that need to be controlled are customer risk,daily management risk and policy risk.Because these three types of risks account for more than 80%of B Company’s accounts receivable risks.Finally,according to the results of accounts receivable risk assessment,it is proposed to set up a special credit management department to deal with customer risks,improve accounts receivable daily management system to deal with daily management risks,and increase product research and development efforts to deal with policy risks.In addition,It is also proposed to strengthen the construction of enterprise risk management culture to cultivate the awareness of receivables risk management of enterprise employees,and help enterprises better implement various receivables risk control measures.