Research On The Construction And Application Of Risk Management System Of Accounts Receivable Based On Company Strategy

Accounts receivable management is a major component of company management, must comply with the company’s strategic requirements and is consistent with the company’s strategic objectives. Risk management plays an important role in accounts receivable management, and has great value to promote the management level.Due to its characteristics, Construction enterprise requires a high level of accounts receivable management. Therefore, companies need to build trade risk management system is engaged before, during, and afterwards three dimensions, to strengthen the management of accounts receivable, cash flow and improving security. This article explores how its strategies, build enterprise accounts receivable risk management system. This paper uses a case study approach to construct Z Corporation’s accounts receivable risk management system management activities, for example, describes how to build the management system.By introducing the company’s strategic management and accounts receivable management background, discusses the company’s strategy for the accounts receivable management strategies with guidance and binding effect, accounts receivable management strategy should be timely adjusted to promote the company’s strategic objectives. Accounts receivable risk management system is a kind of risk-oriented internal management and internal control system, the Z comprehensive risk management system in the company part of its build and improve also depend on Z Corporation comprehensive risk management system construction process.The main conclusions are:1、Changes in corporate strategy will receivable and accounts receivable management activities impact the risk management system. Company’s strategic objectives change, accounts receivable risk management system should also be timely updated.2、Accounts receivable risk management system framework, should adhere to the core of risk management, organizational structure as a basis for the design of the system link, process management as a carrier.3、Accounts receivable risk management system to build six steps:goal setting, dividing steps to determine responsibilities, determine the main risks, combing accounts receivable management processes and process design and control.