Хураангуй:
As my country enters the market economy irreversibly, it is necessary to conduct accounting in
accordance with international standards. Accountants in our country do not always pay attention to
the accounting treatment of accounts receivable. Accountants in most companies do not always
separate bad debts from other receivables. Moreover, the method of accounting for bad debts only as
expenditure is still very important. narrow. In addition, as we transition to a market economy, many
changes have taken place in any business area. In today's market, all organizations operate in a highly
competitive environment. The 21st century is a high-tech era. In this sense, financial technology has
not only introduced the simplest financial methods in the world, but has also become a key factor in
the future of the banking and financial industry.
In the research of this article, "LendMN NBFI Co., Ltd." is used as a case company to study the
problems, causes and how to improve their accounts receivable management and credit risk
management. This article is divided into four parts, the specific research content is as follows:
The first part briefly introduces the research background, significance, research status and
literature review of the thesis.
The second part describes the related concepts of accounts receivable management and credit
risk management.
The third part briefly introduces the basic situation of the case company, and conducts a
preliminary analysis of the status quo of its accounts receivable management and credit risk
management.
The fourth part analyzes the problems and causes of the management of accounts receivable and
credit risk management of the case enterprises.
The fifth part proposes measures to further improve and strengthen corporate accounts
receivable management and credit risk management.
The sixth part is the concluding remarks, a brief summary of the full text, and looking forward
to the future.
