The Performance Evaluation Of The Accounts Receivable Management Of Listed Company In China

With the acceleration of the market economy, more and more credit business began to infiltrate into the daily business activities of enterprises. Credit sales to sell side and buy side brought many conveniences: buy side through credit to be able to attract more customers, and to themselves more satisfied with the sale price to the buyer;buyers can temporarily do not pay the purchase price, makes the purchase party more cash flow to operate other business investment, the huge need money or short-term could not get full payment of the buyer enterprise without involuntary discharge of urine is a great boon. But due to the credit mechanism in China is not mature and there are still many shortcomings in the social atmosphere, so this kind of credit sales means still exist many risks. Late payment, or even bad debts have occurred, such a huge account receivable will certainly give the company’s normal operation to bring adverse effects. Accounts receivable management has not adapted to the development of the enterprise itself, the current accounts receivable management has also been improved, updated. So the research on the management of accounts receivable is now the most important task.Accounts receivable management, the main content is the foundation of the research, in the Balanced Scorecard performance evaluation system based on, the TY company’s operations and corporate culture, the TY company’s financial dimension,the customer dimension, internal operational dimension, learning growth dimension and the account age five analysis of the TY company accounts receivable management, the advantage and the existence of defects. By the analysis of the management of the account receivable the TY company stress and then use should be in the management of accounts receivable. Often encounter problems and solutions,combined with the actual situation of the company, make further improvements on the TY company accounts receivable management.At last, this paper introduces the conclusion of this paper. The article passes through the process from theory to practice, and finally to form a conclusion. TY company accounts receivable management can still be improved, the column shows the improvement of the relevant programs and similar enterprises to give lessons. Put forward the deficiency of this paper, and hope that the author of the relevant topics can be improved on this basis.