| In recent years,due to the development of the market economy and the gradual formation of the buyer’s trading market,more and more companies adopt the method of commodity credit sale for trade settlement,which makes the company gradually form a huge amount of accounts receivable in business activities.As the number of accounts receivable increases year by year,As a result,the company’s debt ratio is higher and higher,the financial pressure is greater and greater,the operating profit is less and less,and finally the company’s capital chain is broken,affecting the healthy and sustainable development of the company.As a financing tool based on the company’s accounts receivable,commercial factoring plays an increasingly obvious role in the development of the company.It can not only effectively improve the efficiency of the company’s fund use,but also revitalize the company’s stock accounts receivable.Therefore,commercial factoring as a corporate financing tool is gradually accepted and used by more and more enterprises.However,with the rapid development of commercial factoring,the accompanying problems have gradually become prominent,especially in the risk of commercial factoring.This phenomenon is reflected in the rising number of legal disputes related to commercial factoring in recent years.Now,for commercial factoring companies,how to control the risk of commercial factoring? Only in this way can commercial companies gain comparative advantages in the fierce market competition,which is also the focus that commercial factoring companies should pay attention to.This paper mainly takes ZY commercial Factoring Company as the case study.On the basis of brief introduction of the research background and significance of this paper,and according to the research results of domestic and foreign experts,it summarizes the basic connotation of commercial factoring and related supporting theories of commercial factoring risk management,so as to conclude the common risk problems in commercial factoring enterprises.Secondly,through the classification and summary of the overall situation of ZY commercial factoring Company,the current risk management measures from the organizational framework system,management system and management process are briefly described.Thirdly,according to the logical thinking of risk identification,risk evaluation and risk control,this paper uses brainstorming method and Delphi analysis method to identify the risks of ZY commercial factoring company,evaluates the results of risk identification of ZY commercial factoring company,and analyzes the causes of business risks of ZY commercial factoring company.Finally,according to the evaluation results,corresponding control measures are proposed for the business risks of ZY Commercial Factoring Company to help it initially establish a business risk prevention system,avoid various risks and promote the healthy development of the enterprise. |
