Research On Risk Management Of Account Receivable Of Railway Enterprise

In recent years,with the continuous development of China’s socialist economy,China’s railway infrastructure and high-speed transportation network has also been rapid development.From the railway enterprises had to rely on the advantage of railway business gradually moving towards market-oriented business,to participate in the increasingly fierce competition in the market,in order to obtain the competitive advantage,enterprises gradually change their own business ideas,to adopt new means of marketing,accounts receivable,this depends on the credit marketing has gradually become an enterprise the means of competition,by this way the credit business share of railway enterprises gradually expand in the market,the railway enterprise competitiveness has increased,but it will also bring a series of problems and risks.The political and economic factors of national,international and domestic market change constantly,different clients of these uncertain factors will bring risk to the enterprise accounts receivable unpredictable,reduce the possibility of enterprise collection is very easy to form bad debt losses of the enterprise,make enterprise assets impairment.Whether the capital turnover rate decreased,or the cost of financing the enterprise management cost rise,reduce the actual profit level will make the enterprise’s normal production and operation of the enterprise development is blocked,even because of poor management of accounts receivable and tight cash flow in financial crisis,it is necessary to the railway enterprise receivables risk the attention,as soon as possible to implement effective risk management and internal control.Although the railway enterprises can rely on Railway Group advantages,to achieve stable operation,but the loss of bad debts of any enterprise to a certain degree,are bound to have a negative impact on long-term development of enterprises,especially enterprises in the field of cash inflow and outflow,the income of the enterprise profit and the cash flow turnover situation important will have some problems,therefore,the railway companies must consciously carry out a risk management problem of accounts receivable should be explored,and as an important aspect of working capital management of enterprises to focus on analysis and research.Under this background,the research of railway more than the enterprise accounts receivable risk control management related issues to reduce the enterprise accounts receivable risk,promote the smooth rail by the enterprise more healthy sustainable management has a very important role.This article in the first part of introduction introduces the main content of the article,including why choose accounts receivable risk management study,accounts receivable risk problem of the research background,domestic and foreign research status quo of the problem,this paper studies the method and the framework and some other blanket.The second part introduces the accounts receivable risk management theoretical basis,including the meaning of accounts receivable,risk and risk management related theory.The third part is mainly to accounts receivable management of confusion and the related problems in the practical work of.The fourth part analyzes the internal and external reasons of these problems.The fourth part is on the basis of the risk management way for railway more than by some of the problems existing in the enterprise risk management puts forward detailed Suggestions for improvement,methods and relevant countermeasures.Fifth part by rail systems in the company-after more than a XX company to apply theory of risk management of accounts receivable in the specific work,through the reconstruction of the risk management system,to the company set up in advance,matter and afterwards specific risk management measures,to reduce the risk of accounts receivable to a minimum.The seventh part in view of the whole content has carried on the comprehensive summary,help the reader understand the context.