Application Analysis Of Blockchain Technology In Accounts Receivable Management

Under the modern economic conditions,the establishment of the market is to meet the needs of traders,and the effective allocation of assets needs to be realized in the market transactions.At the same time,due to the current allocation of bank credit resources,banks tend to lend to enterprises with better capital conditions and less pressure to repay loans,while small and medium-sized enterprises urgently need liquidity and face difficulties in lending.Blockchain technology is a kind of chained data structure,which combines data blocks in time sequence in the way of data connection,and realizes the non tamperable and non forgeable distributed ledger in the way of cryptography.In recent years,the multi-level transfer platform model of accounts receivable voucher built by blockchain technology is gradually rising.The multi-level flow platform of accounts receivable converts enterprise accounts receivable into electronic payment settlement and financing tools,and issues digital credit vouchers on behalf of its accounts receivable to upstream suppliers.The upstream multi-level suppliers can divide and transfer the digital credit vouchers at will,or finance or hold them to maturity,for the purpose of financing,which largely solves the small problems in the industrial chain Demand for working capital of micro enterprises.In this paper,cloud chain company of China enterprises is selected as the case study object,and the theoretical analysis and case analysis are combined to discuss this process.The first chapter is the introduction.This paper briefly introduces the writing background,writing significance,research results of scholars at home and abroad,research content,research methods and the framework of this paper.The second chapter is the introduction of blockchain technology in accounts receivable application related theory overview.This chapter analyzes the definition and technical principle of blockchain,the content and objective of accounts receivable management,and the conditions and advantages of blockchain technology in accounts receivable,and uses information asymmetry theory,free currency theory and digital economy theory to explain.The third chapter introduces the application possibility of blockchain technology in the multi-level flow of receivables in cloud chain of Chinese enterprises,briefly introduces the basic situation of cloud chain company of Chinese enterprises,carefully analyzes the problems existing in receivables in traditional supply chain,and introduces how blockchain technology solves these problems.The fourth chapterintroduces the "cloud credit" business of China Enterprise Cloud chain company in detail,that is,the mode of multi-level flow mechanism of accounts receivable based on blockchain technology and the risk control of blockchain technology in accounts receivable management.The fifth chapter expounds the research conclusion and Enlightenment of the application of blockchain technology in accounts receivable.Through the research,it is found that the multi-level flow of accounts receivable based on the blockchain technology can effectively solve the problems of information asymmetry,transaction control and right confirmation registration in the traditional supply chain,shaping the trusted data to carry out systematic risk management and dynamic risk management for accounts receivable,and realizing the integration of payment and clearing.