Research On The Dynamic Management Of Abc Company Credit Policy Based On The Accounting Knowledge Flow

ABC company as a leading enterprise in China’s construction industry has a roleto indicate the entire construction industry, but the management status of credit policyis not the imagination of perfect.Too big enterprise accounts receivable bring the hugerisk of funds,so credit policies for dynamic management become the urgent request ofenterprise accounts receivable to prevent risk. But there is not the effective way todynamic manage credit policy, the basis of accounts receivable management,toachieve the purpose of control the accounts receivable risk.Companies ignoredtaking necessary measures to prevent or reduce the generation of bad loans in theprocess of implemening credit policy,.When enterprises face the challenge of the big data, the application of knowledgemanagement technology to improve the management efficiency of enterprises play animportant role.Knowledge flow is the dynamic aspects of the knowledge managementtechnology.Knowledge flow can not only encourage enterprises to carry out effectiveknowledge integration,but also can let the enterprise’s accounting knowledge moreeasily accepted by accounting personnel. Credit policy management, in the finalanalysis is the financial organization accounting knowledge transfer process.So usingaccounting knowledge flow to analyse enterprise’s credit policy management has animportant significance to improve the management level of enterprise’s credit policy.From the perspective of knowledge management, the accounting knowledge infinancial organizations efficient flow is one of the important ways to improve theefficiency of its operation.On the basis of classifying the level of the personnel andknowledge of accounting in the financial organization,financial personnel andaccounting knowledge mapping is given, and further expounds the connotation ofaccounting knowledge flow,in which the form of accounting knowledgechange.Knowledge flow combining the process of finance organization can realize theintegration and synergy of the accounting knowledge resources,"create" newaccounting knowledge and let the owner of knowledge and the enterprise benefit.Based on stating the connotation of accounting knowledge and the knowledge flow,the core business process of enterprise financial organization is divided into threemajor financial processes, such as settlement process, accounting and audit processes.Through the analysis of the role of accounting knowledge and the process of financein the accounting knowledge flow, an management model is constructed on the basis of the process of financial accounting knowledge flow. Financial processes arechosen as the main line, settlement, accounting and internal audit process isestablished and analyzed in detail the change of accounting information and theprocess.Construction enterprise focus on the accounts receivable for the effectivemanagement of it has relationship with the health of the real estate industry. ABCcompany as a leading Chinese construction industry, for the whole constructionindustry has a point to the target function, but the management status of credit policyis not the imagination of perfect.After the theoretical analysis of accountingknowledge flow, this article introduces the theory of knowledge flow, analyzes theinfluence factors of it, according to current situation of ABC construction enterprisecredit policy management.Establish the dynamic management framework based onaccounting knowledge flow of credit policy to analyze the business of ABCconstruction enterprise.In that way, the very important process in the adjustment ofcredit policy can be found out to help reach the target about having a suitable creditpolicy.It’s a new way to manage the credit policy dynamically.Expect research of this paper provides a new perspective to enterprise financialmanagement and decision, throughout the credit policy examples based on theprocess of financial accounting knowledge flow and its concrete application infinancial management and decision making.