Study On The Risk Management Of Accounts Receivable Of Xing Han Logistics Company

With the continuous development of economic and social progress,all trades and professions are very large competition,more and more enterprises sell on credit.In the way of selling on credit,the sales income of enterprises is increasing,at the same time,the accounts receivable of enterprises are also increasing,so the management of accounts receivable of enterprises is particularly important.Only take certain measures to comprehensive manage of accounts receivable,so as to supervision and control the amount and quality of accounts receivable,is advantageous for the advance of accounts receivable beforehand control,manage the accounts receivable and overdue payment,to reduce the overall risk of the enterprise,ensure enterprise flows smoothly,is conducive to enterprise development.This dissertation is based on the Xing Han Logistics Company as the object of accounts receivable risk management research.First of all,the collecting of accounts receivable risk management of domestic and foreign literature,in-depth of Xing Han Logistics Company to collect the relevant financial index calculation,combined with the current Xing Han Logistics Company accounts receivable management organizational structure,credit sales contract management system,accounting policy,credit policy and the risk management process of Xing Han Logistics Company accounts receivable risk management situation described.Secondly,the risk of receivables of Xing Han Logistics Company is identified,which mainly includes financial risk and non-financial risk.Then the identified risks are evaluated,and the evaluation results show that the credit risk the largest,and the comprehensive risk of the enterprise is also in the medium high level.Finally,the dissertation puts forward the preventive measures of accounts receivable risk management of Xing Han Logistics Company,mainly including strengthening customer credit management system,optimizing accounts receivable risk control process,strengthening accounts receivable risk control and improving contract management system.Through reasonable preventive measures to help the long-term development of Xing Han Logistics Company.