金融科技服务公司的应收账款管理和信贷风险管理研究 ——以LN公司为例

Abstract

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.