(A) The increase in the absolute number of accounts receivable has increased the scope and difficulty of management. In the current market economy, there is a phenomenon of distorted credit concept and weak credit consciousness. Because China's market economy is not very developed, a unified social credit system has not been established, and some enterprises deliberately default on each other, resulting in a large number of accounts receivable becoming bad debts, which increases the scope and difficulty of management.
(2) The content of the contract is not rigorous enough. In the process of concluding a contract, there is a lack of comprehensive and prudent grasp of the contents of the contract, and the terms and contents of the signed contract are incomplete, which has laid a hidden danger for the performance of the contract. When concluding a contract, the absence of the general terms of the contract will not affect the establishment and effectiveness of the contract, but will have a negative impact on the performance of the contract and the realization of the economic interests of the parties to the contract. There is also a lack of understanding of bills, especially the lack of understanding or experience in dealing with checks, and the lack of understanding of preventing bad checks and fake bills, which leads to failure in recourse and bad debts.
(C) ineffective daily management of accounts receivable, resulting in a large number of overdue accounts
1. Most enterprises are relatively backward in accounts receivable management. After the accounts receivable occurred, they didn't do any management, just let them hang on the account and didn't analyze their cash collection ability. Only when they find that the accounts receivable are overdue, they passively collect them, which leads to the continuous accumulation of accounts receivable, which ultimately affects the normal production and operation of enterprises and even threatens the closure of enterprises.
2. In the process of managing accounts receivable, the reconciliation has been inconsistent or unclear for a long time. In reality, some enterprises have not paid their accounts for a long time, even if they have paid their accounts, they have not formed a legal and effective reconciliation basis, but only made verbal promises and failed to play their due role.
3. There is no auxiliary management of accounts receivable or only auxiliary management according to aging. For the auxiliary management of accounts receivable, many enterprises simply classify the amount of accounts receivable according to the age in the supplementary information of the balance sheet, and usually do not assist the management of accounts receivable. If the payment is not smooth and does not meet the management needs, it will lead to a large number of overdue accounts of enterprises, which is not conducive to the production and operation of enterprises.