Research On Management Problems Of Accounts Receivable In China's Coal Listed Coporation-A Case Study Of ZM Company

With the increasingly fierce competition in the economic development market of our country,under such circumstances,enterprises in various industries have adopted the means of credit sales to win customers and maintain market share.As a result,the scale of accounts receivable becomes larger,and the risk management of accounts receivable is paid more and more attention to by enterprises.The accounts receivable within the proper scope is conducive to the operation and development of enterprises but in this process,Lack of risk management,beyond the scope of the enterprise can-bear,will in turn endanger the enterprise,to the enterprise credit,management,finan c-ial risks,in order to avoid the phenomenon,enterprises should be the industry acco u-nts receivable carries on the scientific management,in order to guarantee the enterp rise healthy and stable development.This paper mainly studies the risk management of accounts receivable in ZM co-mpany,a listed coal enterprise.Firstly,it reviews the research results of domestic an-d foreign scholars on the risk management of accounts receivable,and adopts the m-ethod of normative research.Taking the risk management of accounts receivable as t-he main research object,through raising the question,analyzing the problem,solving the problem as the train of thought,through the analysis of the current situation of the account receivable and the management of the receivable of ZM company,it is concluded that,for ZM company,In the management of accounts receivable,the cred-it management mechanism is not perfect,the management process of accounts receiv-able is extensive,the collection system needs to be improved,and the ERP system does not play its due role.At the same time,in view of the problems existing in th-e management of accounts receivable of ZM Company,before,in the matter,after there points of time as clues,some suggestions for improvement are put forward,incl-uding perfecting the related system and department construction of accounts receivabl-e in advance.Strengthening the tracking and management of accounts receivable in t-he event,strengthening the collection management after the event and transferring ris-ks,and establishing a contract management and sharing system to link each process more closely with the department,At the same time,it emphasizes the importance of setting up the consciousness of risk management correctly.