The Study On The Risk Of Overdue Payment Of Commercial Acceptance Dfaft

This paper mainly introduces the concept of overdue payment of commercial acceptance bills of exchange and the relevant theories of the analysis of the short-term debt paying ability of the enterprise. The research object is the commercial acceptance bill acceptor enterprises, paper mainly through the research to the enterprise as the acceptor of commercial acceptance of overdue payment and acceptance the relationship between business, credit, and investigate whether effective ways to control the risk of payment.The paper selects the acceptor enterprises overdue, flow ratio and the acceptor of the enterprise itself, the cash ratio payable, accounts payable turnover rate and accounts receivable turnover and other financial information, Using Stata software, build the multivariate linear regression model, to explore the overdue bills and corporate financial statements between relationship. After that, according to the regression results of the model, some suggestions are put forward for the monitoring of overdue cases, and the shortcomings of the model itself.The innovation is based on existing data based on, through the enterprise financial statements to limited forecast the enterprise acceptance of commercial acceptance bill happened to recover overdue the possibility, for the bank to avoid maturity default risk provides a scheme.