The Research On Account Receivable Management Of Company A Based On Block Chain Technology

China’s economy and society are in a period of high-quality development.During this period,politics,economy,law,society and culture are all undergoing changes.The progress of science and technology also affects the construction and implementation of financial management platform.Blockchain technology affects the concept of accounts receivable management,and the concept of accounts receivable management affects the construction of"M+1+N" accounts receivable financing service model.As digital economic technologies such as big data,cloud computing,blockchain and artificial intelligence have become the necessary basic support in the new economic era,the convenience of information has promoted the diversification of business models,and the technological change of blockchain has led to the innovation of application models,enabling continuous economic development.As a new technology,blockchain integrates the advantages of computer,finance,financial management,law and other fields.Blockchain provides a new means of digital economy for the operation of the real economy with its distributed technology.From corporate governance,enterprise operation,to various businesses under internal and external supervision,all can rely on blockchain technology to build a new distributed economic platform.The main purpose of the thesis is to study how the accounts receivable platform based on blockchain technology can operate safely,reliably and efficiently.This thesis takes the accounts receivable management platform designed and constructed by A Company based on the technical characteristics of decentralization,imtamability,security and traceability of blockchain technology as the research object.This thesis focuses on the necessity and feasibility of blockchain technology to sort out the overall framework of the accounts receivable management platform,using the method of event study,combining with the specific case of the supply chain application of the blockchain accounts receivable management platform of the case company.This thesis also makes qualitative and quantitative analysis on its application and effect in the use of Company A.The results show that the asset-liability ratio,turnover rate of accounts receivable and cash content of operating income of Company A are significantly improved as compared with those before the industrial transformation.After the establishment of accounts receivable management platform,there is a certain period of positive reaction.It proves that the accounts receivable management platform based on blockchain technology,to a certain extent,improves the accounts receivable management of COMPANY A and improves the asset quality.Based on the effect of using blockchain technology,this thesis puts forward prospect on future research.