公司应收账款问题研究 VIP专享

Abstract With the rapid development of society and economy, Chinese enterprises are facing fierce market competition, especially in the international market.Many enterprises in our country have mostly adopted the method of selling on credit. Through this way of sales, can expand sales, increase market share, greatly improve the economic interests of the enterprise.But with the arrival of these profit points, there are a series of potential risks and difficulties. If it can be effectively controlled, it can not only avoid credit risks but also promote the transformation and upgrading of enterprises. Once the control is improper, it will greatly increase the receivable balance and directly reduce the economic interests of enterprises. It is for this reason that Chinese enterprises must pay attention to and do a good job in the management of accounts receivable.Ping an life insurance in China based on shenyang branch as the research object, by the methods of case analysis, field investigation, some research methods such as literature analysis, the main problems existing in the accounts receivable management present situation of analysis, found that China's ping an life shenyang branch in accounts receivable management there is a credit to the customer hierarchy is not clear, management means backward, accounts receivable examination become a mere formality, employees' enthusiasm is not high, and imperfect internal management system and so on. In addition, it has put forward the establishment of credit management policies and strengthened the hierarchical management of customer credit investigation. Comprehensive improvement of accounts receivable management means, optimize the management; Improve the receivables col...