The Research On Enterprise Receivables Management Of Hunan Jinjian Cereals Industry

With the rapid development of market economy,increasingly fierce market competition has brought about great pressure to the enterprise.Exploring the market and grabbing market share become the first enterprise development strategy,so credit sale become the important means to excavate market and stimulate sales.But credit sales is a double-edged sword.Credit sales can bring many benefits to enterprises,but also has its potential risks.Now our country is not sound credit environment,relevant laws and regulations still need to improve,Most enterprises are lack of accounts receivable management system.These factors lead to a large number of accounts receivable is not back in time,and Stepped up to the risk of bad debts.Many ententerprise sustainable development is in control.So,at the same time of improving enterprise sales,how to carry on the effective management of enterprise accounts receivable and reduce the risks brought by enterprise accounts receivable is must overcome the problem of the development of the enterprise.In this paper,based on the theory of accounts receivable research at home and abroad,taking Hunan Jinjian Cereals Industry co.as research objects,by analyzing the profile of Hunan Jinjian Cereals Industry co.and accounts receivable management present situation and the relevant financial data in recent years to find the accounts receivable management problems the reasons of those problems.On the basis of the theory of related accounts receivable management,aiming at the problem of accounts receivable management of Hunan Jinjian Cereals Industry co.is put forward to establish accounts receivable comprehensive management mode.From these aspects to improve the company's accounts receivable management level,advance control—establishing an independent credit management department and making a reasonable credit policy;intermediate control—regulating the rules of contract and laying stress on comprehensive management,Strengthening the aging analysis,strictly implement the provision for bad debt accounting system;and afterwards control—improving the system of account receivable collection,building customer credit evaluation mechanism.