On the management of accounts receivable under the condition of enterprise commercial credit; accounts receivable are important current assets of enterprises. With the further development of market economy, the amount of accounts receivable of enterprises has generally increased, and strengthening the management of accounts receivable has become an increasingly important content of enterprise business activities. This paper first analyzes the necessity of accounts receivable, then lists the problems existing in accounts receivable management, and finally puts forward specific measures to help enterprises do a good job in accounts receivable management.

Keywords enterprise accounts receivable management

First, the causes of enterprise accounts receivable

Accounts receivable refers to the money that an enterprise should collect from purchasing units, units receiving labor services and other units for selling products, materials and providing labor services, including sales accounts receivable, other receivables and bills receivable.

The causes of accounts receivable mainly include the following aspects.

1, commercial competition. This is the main reason for accounts receivable. Under the condition of socialist market economy, there is fierce commercial competition. The role of competition mechanism forces enterprises to expand sales through various means. In addition to product quality, price, after-sales service, advertising, etc. Credit sale is also one of the means to expand sales. With the same product price, similar quality level and the same after-sales service, the sales of products or commodities sold on credit will be greater than those sold in cash. This is because customers will benefit from selling on credit. Due to the need of expanding competitive sales, enterprises have to attract customers by selling on credit or other preferential ways, so accounts receivable are generated. Accounts receivable arising from competition is a kind of commercial credit.

2. Time difference between sales and collection. The time of goods transaction and the time of receiving payment are often inconsistent, which also leads to accounts receivable. Of course, cash sales are very common in real life, especially in retail enterprises. But as far as general wholesale and mass production enterprises are concerned, the delivery time and the time of receiving the payment are often different, because it takes time to settle the payment. The more backward the settlement means, the longer the settlement time, and the sales enterprises can only admit this reality and bear the resulting fund advance. 3, reduce inventory, reduce inventory risk and management costs. Enterprises holding finished goods inventory should pay management fees, storage fees, insurance fees and other additional expenses; On the contrary, if the enterprise holds accounts receivable, it does not need the above fees. Therefore, when an enterprise has a large inventory of finished products, it can generally use more favorable credit conditions to sell on credit, convert the inventory into accounts receivable, reduce the inventory of finished products and save related expenses. Second, the problems caused by poor management of enterprise accounts receivable

1, which reduces the efficiency of capital use and the benefit of enterprises. Because of the inconsistency between enterprise logistics and capital flow, goods were issued and sales invoices were issued, but the payment could not be recovered synchronously, and sales had been established. This kind of sales income without payment will inevitably lead to the profit and loss of sales business without cash inflow. Sales tax should be paid and income tax should be paid in advance during the year. If it involves accounts receivable caused by cross-year sales revenue, it can generate enterprise liquidity to advance shareholders' annual dividends. As a result of the above-mentioned pursuit of superficial benefits, enterprises pay taxes in advance and pay dividends to shareholders, occupying a lot of working capital, which will inevitably affect the cash flow of public enterprises over time, leading to the actual operation of enterprises being covered up, affecting the production plan and sales plan of enterprises, and failing to achieve the established benefit objectives.

2. Exaggerated the operating results of the enterprise. Because the accounting basis of Chinese enterprises is accrual basis (A/R and A/P basis), the current credit sales are included in the current income. Therefore, the increase in profits in corporate accounts does not mean that cash inflows can be realized as scheduled. The accounting system requires enterprises to calculate bad debts according to the allowance method (the method and proportion of provision for bad debts are determined by enterprises themselves). If the actual bad debt loss exceeds the bad debt reserve, it will bring great losses to the enterprise. Therefore, the existence of a large number of accounts receivable in enterprises has inflated the sales income on the books, exaggerated the operating results of enterprises to a certain extent and increased the risks of enterprises. References:

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