Research On Risk Management Of Accounts Receivable A Carsell

Accounts receivable has become an important factor that restricts the development of Chinese enterprises.It is formed by enterprises in the process of selling goods on credit or providing labor services.its management level has a direct impact on the turnover of enterprises' funds.Whether the risk management of accounts receivable is effective directly affects the capital flow and benefit realization of the enterprise,and also directly affects the operation ability and asset strength of the enterprise's assets,even the survival of the enterprise.For the automobile trade industry with high unit price and large investment,it is easy to form a large amount of accounts receivable by adopting credit policy.Therefore,it is of great significance to strengthen the risk management of accounts receivable and improve the management mechanism of accounts receivable risks in order to reduce the risks of enterprises and improve their economic benefits.This paper takes a auto trade company as the research object,based on the theory of accounts receivable risk management,probes into the current situation of a auto trade company's accounts receivable risk management.through the analysis of financial indicators,it finds out that it has the risks of overdue accounts and bad debts,capital turnover and customer credit.it uses the method of questionnaire to analyze the situation of enterprise accounts receivable risk management and the existing problems.the main problems include imperfect organizational structure,strong subjectivity of credit policy,irregular approval process of credit sales,untimely daily supervision,insufficient collection capacity of debts,and imperfect performance appraisal system.Based on this problem,it designs an optimization plan for a auto trade company's accounts receivable risk management,which includes setting up an independent credit management department,conducting a comprehensive credit investigation on customers,evaluating customer credit risk,and formulating a reasonable credit policy to carry out prior control.Carry out in-process tracking from strengthening the approval process of credit sales,strengthening the monitoring of accounts receivable,and establishing a dynamic management system of customer information;Carry out post-event management in terms of standardizing collection procedures,improving performance appraisal systems,and transferring accounts receivable risks;On this basis,it also puts forward the safeguard measures for risk management.The research in this paper is helpful to improve thecurrent situation of a auto trade company's accounts receivable risk management,so as to improve the competitiveness of enterprises and provide references for other auto trade companies with similar problems.