The Research On The Risk Management Of Accounts Receivable In Express Company

Now the rapid development of market economy, the competition between enterprises is intensifying, in order to occupy a larger market share, companies use credit means more increase in sales. Credit sales has the advantages of other settlement methods do not have credit is a double-edged sword, it is established on the basis of commercial credit. Use commercial credit sales can expand enterprise sales revenue, expanding market share, reduce operating costs, and can enhance enterprise's competitive position and strength, finally realizes the scale of sales. However, because now in our country legal system construction is not perfect, credit system is not perfect, with the development of credit economy, because of the credit business between enterprises and the accounts receivable problem is increasingly serious. There are many companies ignore the credit sales income is not the real earnings, because before the accounts receivable recovery back, there are certain risks. And in order to achieve the sales revenue and the cost is certain. So, if can't appear accounts receivable recovery situation, namely in the event of bad debts, the enterprises need more than the bad debt losses more sales to fill the loss. Facts have proven that corporate accounts receivable management and risk control must be corresponding to each other, if let the receivables, and can't keep up with the corresponding risk management control, the enterprise accounts receivable will be "crazy", corresponding bad debt, bad debt ratio will be rapid growth, lower profits, and even lead to a loss, the most serious and can lead to bankruptcy or reorganization. Therefore, accounts receivable risk control and prevention is very important for the enterprise, if you don't give importance to the enterprise, as a result of credit problems of accounts receivable recovery is likely to cause irreparable damage to the enterprise risk, even destroy the company's future development. So for credit sales way how to do the accounts receivable risk management of enterprises is particularly important, this also is each enterprise managers should face and attaches great importance to the important subject.In this paper, the courier industry to industry, the express industry accounts receivable were risk factors affecting the status of A courier companies and accounts receivable risk management to analyze and reason, theory with practice, an improved risk management of accounts receivable measures and recommendations.First of all, put forward the basis and significance of accounts receivable risk management research, basic theory of accounts receivable management review, and the research idea and framework arrangement. Secondly, expounds the express enterprise accounts receivable risk management, introduces the courier industry features of accounts receivable and its risk management for enterprise importance. Then, make the analysis to express the company's accounts receivable risk factors should influence, contains three aspects:the enterprise macro environmental factors, self factors and influencing factors. And make a detailed analysis of the QY express company should present situation and reasons of account receivable risk management. Finally, according to the QY express company should put forward measures and suggestions to solve the existing problems in the management of accounts receivable risk, from seven aspects of accounts receivable risk management and control.I worked for many years in the courier company; refer to a series of literature under the premise of experience to strengthen risk management receivables importance and urgency. Accounts receivable risk management through a more detailed exposition of this article, one gives the courier company at the time to prevent the risk of a rigorous collection of accounts receivable and tracking system; the second is in the courier business practice, on recurrent receivables section risk depth analysis on how to proactively identify potential risks, how to eliminate the risk and ensure financial security for courier companies standardize their operations and risk prevention mechanisms by improving the comments. Based on the level of my own business contacts and depth, and can not be generalized for all accounts receivable risk appeared last stage, although still relatively superficial analysis of the text, but I hope for other courier companies can guard against business risk, improve capital efficiency and future healthy considerable development open up new ideas.