最新aUNSrEEIVABLEmANAGEMENANrISKNRL资料.docVIP

Accounts Receivable Management and Risk Control Abstract: This paper analyzes the existence of accounts receivable management, the scale is too large, reminder liability is unknown, weak risk awareness, legal awareness is weak, intermediary institutions are not perfect five major issues for these five issues to strengthen management of accounts receivable shall establish internal control systems, choose the appropriate settlement method to prepare aging analysis of the table to establish clear an incentive system and choose the right approach to bad debt write-off measures such as 5. On this basis, we put forward should be strengthened risk control receivable in advance, particularly in credit risk control link is proposed to establish limits on the amount of credit system, formulate a reasonable credit policy, the establishment of an integrated system of credit control the extended due receivable and other four measures. Keywords: Accounts Receivable; management; risk control Modern enterprise management, the accounts receivable as a means of credit and marketing strategies, to fully explore and utilize the existing production capacity of enterprises to improve enterprise products in the market share, expand sales and achieve profitable growth. However, this tool if used properly, will lead to bad debts, or even bad debts, not only will companies have difficulty in cash flow occurred corresponding accounts receivable management costs, more serious that may lead to bankruptcy. Therefore, proper management and use this piece of the stock of assets to revitalize the enterprise fund to improve efficiency in the use of funds of great significance. 1, accounts receivable management problems in 1. The high amount of receivables, the scale is too large. Modern enterprise system, the state-owned enterprises to give full autonomy and management rights, in general, mobilized the enthusiasm of enterprises, but because of the lack of effective guidance and restraint mech