Research On The Evaluation And Countermeasures Of Taiyuan Heavy Industry’s Accounts Receivable Risk

As the basic guarantee of the national "2025 strategy",the heavy machinery industry has seen a trend of recovery in recent years,but there are still pressures,such as a high proportion of accounts receivable and low capital turnover rate.And because the product unit price of the industry is too high,it is generally sales on credit.A large amount of accounts receivable inevitably create many risks.Therefore,it is necessary to work out reasonable and effective countermeasures to reduce risks by analyzing the accounts receivable risk of the enterprise.In this thesis,the relevant literature and theories of accounts receivable risk are sorted out,and Taiyuan Heavy Industry is taken as the research object:(1)The company’s accounts receivable and the existing risk problems are analyzed.The amount and proportion of accounts receivable,aging distribution and customer concentration of Taiyuan Heavy Industry in the past five years are analyzed horizontally.And compared with the industry analysis of the amount and proportion of accounts receivable,so as to find the company’s accounts receivable risk;(2)Account receivable risk is derived from bad debt risk and customer credit risk.Therefore,the thesis constructs the customer credit evaluation index system from the perspective of customer credit risk.Starting from the financial and non-financial factors,the SPSS correlation analysis was used to determine the final financial indicators,the Defil method was used to select the final non-financial indicators through expert scoring,and then the improved analytic hierarchy process was used to determine the weight of the indicator system.The system is used to score customers’ credit and determine their credit rating.Through sorting out the credit evaluation and aging distribution of all accounts receivable customers of Taiyuan Heavy Industry to understand the company’s overall accounts receivable risk;(3)Through the analysis found that the company’s accounts receivable exist in high solvency low enterprise,thus put forward the Taiyuan Heavy Industry should pay much attention to the customer credit evaluation and value to customers at high risk of accounts receivable management and strengthen the high accounts receivable enterprise credit assessment,establishing reasonable collection mode.The thesis enriches the specific operation methods of accounts receivable risk assessment,and its results have certain application value for reducing the risk of accounts receivable and optimizing the operation and development of the company.This thesis has 9 pictures,43 tables,and 57 references.