应收账款管理与企业信用政策的协调机制研究

摘    要

  With the intensification of economic globalization and market competition, the coordination of enterprise credit policy and accounts receivable management has become an important topic to enhance the competitiveness of enterprises. This study takes the coordination mechanism of enterprise credit policy and accounts receivable management as the starting point, aiming to explore how to balance enterprise capital efficiency and risk control by optimizing credit policy design and accounts receivable management strategy. Based on the theory of financial management and credit risk management, combined with case analysis and empirical research methods, the research selected many representative enterprises in many industries as samples to deeply analyze the actual operation of their credit policy implementation and accounts receivable management. The results show that the effectiveness of enterprise credit policy is closely related to the management level of accounts receivable, and the two need to be integrated through a systematic and dynamic coordination mechanism. It is found that the construction of credit evaluation model based on big data analysis can significantly improve the scientificity of credit decision making, and the introduction of graded credit management mode can help reduce the risk of bad debts and improve the capital turnover rate.