Research On Receivable Control Based On Credit Management Background

Mature market economy,it is bound to develop into the credit economy.Our country has entered the era of credit economy,credit transactions(credit)rise makes the enterprise in new market and reduce the inventory,and also began to face a series of accounts receivable management problems;The ratio of bad loans and bad debts rose,severe delinquency,etc;This makes the service efficiency of funds of enterprises to drop,a serious threat,enterprise credit management,improve the management level of enterprise's accounts receivable is the enterprise to realize the sustainable and healthy development of the way.On the basic concept of credit management,using the case method,this paper introduces the case study of B company.B company as a small manufacturing company,have been problems in the management of accounts receivable,after the overall restructuring in 2014,at the same time of rely on credit to broaden the market,also exposed serious flaws in the management of accounts receivable.In this paper,from a to B company's accounts receivable management present situation and the analysis for the quality of the accounts receivable,and found that the quality of accounts receivable;Credit approval at random,not set independent accounts receivable management;Power and responsibility is unclear;Accounts receivable management system not perfect and so on a series of problems,according to the theory of risk management and information asymmetry theory as the theoretical basis,the risk control as a management center of gravity,focus on the promotion of the organization and management level of company B.In order to achieve the company's future development strategy B;Also to the prevention and control credit risk as the goal,to build company B,on the basis of the risk management process to embed the credit risk management ideas,tools and methods for B company accounts receivable management of the whole process,so as to set up suitable for B company own development need the accounts receivable risk management system,set up a long-term mechanism of accounts receivable management,scientific and sustainable development for B company provide strong guarantee.This paper contains five parts,the first part is the research background and significance,this paper expounds the necessity of research on accounts receivable management and its basic meaning.The article introduces the research methods and technical framework of this article,the status quo of research both at home and abroad.Then the second part expounds the theoretical basis and relevant concepts of this article,namely: the risk management theory,information asymmetry theory and related concepts about credit management.The third part introduces in this paper,the background of the case company B information;The brief analysis of the quality of the company accounts receivable B and B company accounts receivable management present situation;It is concluded that the company B in accounts receivable management problems.The fourth part of the theory with practice,considering B company's external environment and its own actual situation,build the accounts receivable risk management system,establish the whole process of accounts receivable management mode;Respectively covers the business accounts receivable management of the whole,that is: advance credit investigation beforehand,dynamic monitoring,afterwards off;And focus on existing business by later off front extends to the business,from the source control accounts receivable.The fifth part has summarized the accounts receivable risk management system in the specific design of B company.