1. Establish a relatively independent credit management department and adhere to the credit evaluation system \x0d\ In order to strengthen the management of accounts receivable, large and medium-sized enterprises should establish a relatively independent credit management department according to the needs of business development, and at the same time equip professional credit managers to manage accounts receivable, so as to ensure the realization of credit management functions. The credit management department is generally led by the chief financial officer, which is the bridge between the sales department and the financial department. The basic functions of the credit management department include establishing customer credit files, managing customer credit, conducting credit risk analysis, scientifically establishing customer credit limits and implementing accounts receivable supervision. \x0d\ Enterprises should formulate reasonable and feasible credit policies according to the actual operating conditions and different credit standing of customers, and implement them conscientiously in their business activities. This is an important part of enterprise financial management and an important measure for enterprises to achieve the purpose of accounts receivable management and prevent and resolve accounts receivable risks. Therefore, we must insist on analyzing the credit status of customers who apply for credit sales. According to the credit evaluation of customers, the loss rate of bad debts of customers is determined, which basically determines whether to provide credit sales to customers and the amount of credit sales. \x0d\ 2。 Establishing customer management files and evaluating customers' credit standing \x0d\ Customers are not only the biggest source of wealth for enterprises, but also the most potential source of risks. Doing a good job in customer credit investigation is the basic work to strengthen the management of accounts receivable. Modern enterprises must establish customer files, collect customer information, and make an objective and in-depth investigation and analysis of customers' asset status, financial status, operating ability, solvency, past records and corporate reputation. The "5C" system is usually used for evaluation, including five aspects: quality, capability, capital, collateral and conditions. Evaluate the credit rating according to the survey results, establish the credit rating files of credit customers, and grasp the credit status of each customer: first, financial statements; The second is the bank certificate; The third is inter-enterprise certification. Different credit customers have different treatment. According to the set credit rating standards, the respective index values are calculated by using the report data of existing or potential customers, and compared with the index values. Then, according to experience and subjective and objective conditions, the risk of customers' refusal to pay is accurately and detailedly judged, which is convenient for enterprises to improve the investment decision-making effect of accounts receivable. \x0d\ 3。 The implementation of specific credit standards \x0d\ credit standards is the basis for granting or rejecting customers' credit. Once an enterprise decides to give customers credit concessions, it needs to consider the specific conditions of use. When an enterprise receives an order for credit sale from a customer, it should clearly put forward the time for payment of the credit sale and other related requirements, including credit sale terms, cash discount, discount period, etc. \x0d\ Enterprises allow customers to buy on credit within a certain period of time, which will expand sales and increase gross profit to a certain extent. Determine the credit period, mainly by introducing the opportunity cost, using the "difference analysis method" to calculate the pre-tax profit and loss differences of different credit periods, determine the credit period of customers, and analyze the impact of changing the current credit period on income and cost according to the credit status and historical collection quality of credit sales units, and determine the best credit period. However, improper extension of credit period will increase the opportunity cost and collection cost of accounts receivable, and may also cause bad debt losses. Therefore, enterprises must require that the increase in marginal revenue caused by the extension of credit period is greater than the increase in marginal cost. \x0d\ While extending the credit period, in order to speed up the capital turnover, recover the payment in time and reduce the loss of bad debts, enterprises can give discounts to customers who pay the payment in advance within the specified period according to an appropriate proportion of sales revenue. Cash discount is a debt deduction provided by enterprises to debtors in order to recover money in time and shorten the average recovery period. When formulating the cash discount policy, we should consider the advantages and disadvantages of the discount and the lost discount cost. Therefore, the premise of taking cash discount is to make enterprises have more room to make up for cash discount by accelerating the opportunity income brought by recycling. As for the duration and degree of cash discount to customers, we should choose an optimal data scheme according to the needs of enterprises and on the basis of comparing the benefits before and after the credit cost. \x0d\ 4。 Make the best collection policy \x0d\ In general, customers should pay in time according to the credit terms and fulfill their responsibilities. However, for various reasons, some customers are in arrears. Collection policy refers to the collection strategy that should be adopted for overdue companies. For customers with poor credit quality, enterprises should adopt different collection policies to collect accounts receivable. For customers with high credit quality, we can adopt a loose policy; For customers with poor credit quality, we should adopt an active and strict collection policy. \x0d\ Enterprises should formulate various credit conditions according to the length of overdue accounts, the amount of unpaid accounts, different customers and different products, and master them flexibly. At the same time, it is necessary to compare and weigh between increasing collection cost, reducing bad debt loss and reducing opportunity cost of accounts receivable. The former is less than the latter as the basic goal, grasping the boundary of combining leniency with severity, and drawing up a satisfactory collection plan to make the collection cost the lowest and the income the largest. \x0d\ In addition, we should pay attention to the skills of collecting accounts, that is, we should adopt different strategies for different types of customers, so as to collect accounts without losing customers. For enterprises that are unable to pay, deliberately default, and have different default periods, different collection strategies should be adopted, such as: temporarily not disturbing, letter collection (e-mail and other communication methods), telephone collection, door-to-door collection, negotiation between the two parties, mediation by an authoritative third party, arbitration by an arbitration institution, appealing to judicial organs, strengthening judicial enforcement, and converting accounts receivable into equity through debt-to-equity swap. Replace accounts receivable with high-quality assets through asset replacement; Set up a company to pay off accounts receivable and realize a win-win situation of creditor's rights and debts; Accounts receivable securitization financing. \x0d\ 5。 Strengthen the basic financial work and set up standardized accounts receivable \x0d\ In order to strengthen the management of accounts receivable, on the basis of the general ledger, set up detailed accounts according to the names of credit customers, register accounts receivable files with legal and effective credit sales contracts, and record the reasons, time, contract execution, increase and decrease, aging and other information of accounts receivable in detail and in time. Manage accounts receivable by special personnel, and regularly check the situation of clearing debts, so as to find problems in time and take measures to prevent the risk of bad debts. \x0d\ 6。 Establishing bad debt reserve system to improve the ability of enterprises to bear bad debt risks \x0d\ The existence of commercial credit will inevitably bring bad debt losses, which is a realistic problem that cannot be ignored in the market economy. In recent years, the loss of bad debts has become increasingly serious. Therefore, enterprises should follow the principle of conservatism, estimate the possibility of bad debt losses in advance, and actively establish a bad debt reserve system. In this way, the balance sheet reflects the net realizable value of accounts receivable, which makes the actual funds occupied by accounts receivable close to reality, avoids the inflated profits of enterprises, eliminates the fictitious accounts receivable, is conducive to speeding up the capital turnover, improving the ability of enterprises to bear the risk of bad debts, better adapting to the requirements of market economy development, promoting enterprises to deal with accounts receivable in time, and preventing the recurrence of potential losses and triangular debts. \x0d\ 7。 Give play to the role of accounting supervision and keep abreast of the changes of accounts receivable \x0d\ After accounts receivable are formed, the relevant responsible person should check with the debtor on a regular basis and track the customer's situation, especially the accounts in doubt must be checked in time, and the other party should sign the statement and affix the official seal of the company to confirm it, so as to prevent the "debt clearing" personnel from maliciously colluding with the debt-related personnel, deliberately defaulting on the payment and payment of the money, and letting the debt on a regular basis. \x0d\ Generally speaking, the longer the accounts receivable are in arrears, the more difficult it is to collect them, and the higher the possibility of becoming bad debts. Therefore, it is necessary to conduct regular aging analysis, pay close attention to the recovery of accounts receivable, queue up according to the length of time and the amount, analyze the reasons for arrears one by one, estimate the potential risk loss, correctly measure the value of accounts receivable, and make a good account of accounts receivable for all working capital. Analyze the turnover rate and average payment cycle of accounts receivable to see if the liquidity is at a normal level. Enterprises can evaluate the achievements and shortcomings in accounts receivable management, correct the credit status and improve the circulating turnover rate of enterprise funds by comparing this index with the previous reality, current plan and peers. At the same time, for accounts receivable that have not yet expired, management and aging analysis cannot be relaxed to prevent new overdue debts. Aging analysis can also provide a reliable basis for evaluating and adjusting the credit rating of credit customers. \x0d\ 8。 Formulating the responsibility system for accounts receivable recovery \x0d\ In order to strengthen the management of accounts receivable and prevent salespeople from blindly selling in order to unilaterally complete the sales task, enterprises should strictly combine the payment recovery with the sales responsibility. In the specific operation process, they should check and control according to the examination and approval authority, and every credit sale should be complete and strict, and the responsibility should be implemented to people. At the same time, a strict fund collection and assessment system is formulated, and the actual amount of money received is used as the assessment index of the business department. Every salesperson must be responsible for the whole process of each sales business from signing the contract to recovering the funds, that is, the collection and sales are closely combined, and whoever sells on credit will receive the money. Take the recovery rate of accounts receivable as the index of sales performance evaluation. Make the sales completion linked to the collection and personal income, linked to personal income, clear the risk awareness, and strengthen the payment.