Research On The Management Of Accounts Receivable In Enterprise Group

With the accelerating process of economic globalization and integration, the domestic enterprises in order to be able to occupy more market share, expanding the size of its credit credit, resulting in increased corporate receivables, thus making the enterprises are facing huge financial risk, eventually leading enterprises into cash flow problems, or even on the verge of bankruptcy.Accounts receivable in total assets as an important constituent elements, can be smoothly realized business receivables and cash flow an important influence on reproduction and Reinvestment has. In addition, accelerating the process of global economic integration have gradually deepened the intensity of market competition among domestic enterprises, so enterprises in order to enhance their competitiveness and to occupy more market share, you have to use such sales credit credit the way. Accounts receivable on the one hand, not only can effectively increase their products in the market share of sales, on the other hand is also a corresponding increase in the risks facing financial constraints, and even cause business risk of suffering severe economic losses.In recent years, domestic enterprises have long been the state’s macro policies and the impact of changes in the market, leading to continued growth in corporate accounts receivable, the enterprise is unable to rational use of funds, thereby increasing the financial risk of the enterprise. The main reason for this problem is there are many defects in enterprise accounts receivable management and control, such as customer credit status no in-depth, thorough investigation of customer credit limits too high, so that the majority of our business in deep financial difficulties. Thus, the domestic business and academia to carry out research on enterprise management and control of accounts receivable is very necessary.Based on the internal control and accounts receivable management and control study based on the theory basis, MD’s case, the depth of analysis of current situation and problems of current accounts receivable management company, made useful and practical policy recommendations to enhance business accounts receivable management capabilities, increase their ability to use the funds to reduce the loss of business.