Study On The Management Of Accounts Receivable In DH Finance Leasing Company

At present,in the context of global globalization,market competition intensified,enterprises in order to enhance their competitiveness,expand market share,increase sales revenue,resulting in frequent credit phenomenon.China's accounting principles use the accrual basis,the occurrence of income and recorded time does not match,resulting in a large number of accounts receivable,accounts receivable as an important part of corporate liquidity assets,the development of enterprises is essential The As China's economic market legal environment is not perfect,the quality of corporate accounts receivable is generally not high,accounts receivable overdue rate,there may be bad debts,bad debts,accounts receivable there is a big risk.Therefore,it is necessary to carry out comprehensive and all-round management of the accounts receivable of the enterprise,whether the management of accounts receivable is reasonable and scientific,which directly affects the integrity of the enterprise capital chain,thus affecting the ultimate realization of the enterprise's economic efficiency target.The financial leasing industry is currently in the stage of rapid development in China,the scale of the industry,the areas involved are expanding,the industry prospects are good.However,the development of the financial leasing industry is also facing many challenges and from all aspects of the risk,resulting in financial leasing rental overdue rate,some customers with poor credit,corporate accounts receivable amount is huge,accounts receivable management issues with Come from.Therefore,this article to DH financing leasing company's accounts receivable management issues for the object of inquiry,the large amount of accounts receivable,and accounts receivable turnover is very low,representative.This paper first introduces the theory of accounts receivable management,and then introduces the basic situation of DH finance leasing company.It also introduces the problems in the management of accounts receivable of DH finance leasing company,including the management institution The establishment of accounts receivable management institutions,the implementation of the receivables,the implementation of the accounts receivable management system,the implementation of the accounts receivable management system,the implementation of the accounts receivable management system,The account analysis system and the improvement of accounts receivable collection system and a series of comprehensive and practical recommendations.At the end of this paper,the paper summarizes and prospects.This paper hopes to provide some practical and useful suggestions for DH finance leasing companies to improve their accounts receivable management,so as to provide reference for the accounts receivable of the whole finance and leasing industry,and promote the financial leasing industry and the whole Stable operation of the economic market.