| In recent years,the number of commercial factoring companies has grown rapidly,and the accounts receivable factoring business has been vigorously developed,but the risks they face have also increased,and how to improve the risk prevention and control capabilities of the factoring company’s accounts receivable factoring business has become an important proposition in this field.In this thesis,taking L Commercial Factoring Company as the research object,this thesis studies the risk identification,risk prevention and control of the factoring business of accounts receivable of enterprises,uses the analytic hierarchy method to quantify the risk Level of the factoring business of accounts receivable,and proposes countermeasures for various risks.The study believes that L Company has internal risks and external risks,and its internal risks include operational risks,financial risks,strategic risks,and external risks include credit risk,macro environmental risk and capital risk.In this thesis,through the construction of risk evaluation index system and evaluation model,the influence of various risk factors of L Factoring Company is evaluated and sorted,from Large to small,operational risk,credit risk,macro environmental risk,capital risk,strategic risk and financial risk.In view of the evaluation results,the risk prevention and control strategy of L factoring company’s accounts receivable factoring business is proposed from the perspective of improving the internal risk response mechanism of the enterprise,improving the external risk control measures of the enterprise,attaching importance to the Legal risk prevention and control of the factoring business,strengthening the management of factoring talents and strengthening the risk dispersion management. |