The Study On The Accounts Receivable Management Of CM Company

Currently, under the background of world economic diversification, globalization and market competition intensifying, credit sale is placed as a kind of promotion more and more widely. Since the1980s, credit sale has become the dominant position settlement way in the international trade.Statistics show that:China’s current credit transaction has accounted for60%-90%of all enterprise sales. But the rising sales revenues generated by the credit to stimulate, if only for the performance of all the glamorous accounts receivable, eventually form the accounting profit under the accrual basis, not the actual cash flow support, that such a go-to earnings of enterprises would not be real profit, but "feed on illusions". Therefore, the quality of enterprise accounts receivable management affects the enterprise’s sustainable development and the improvement of comprehensive strength directly.In this paper, on the basis of predecessors’ related research results, with the concept of risk management, putting CM company as the research object, from the status quo that CM company’s accounts receivable is high and management is improper, through the method of system analysis, it analyzes the current situation, existing problems and influencing factors of CM company accounts receivable management. Based on this, it puts forward the specific solutions. Namely it’s through the establishment of AR risk early warning mechanism, covering the concepts, processes, methods, to find out the critical control points, and improve its accounts receivable management model and risk management system.By combining theory and practice, this paper studies how to strengthen OEM and service outsourcing contract enterprise accounts receivable management problems. It’s of certain practicability and reference value to promote and improve the type of enterprises’ accounts receivable management.