Abstract：Two basic modes of credit and cash sales in the enterprise sales process. Credit that credit sales reinforce the corporate market competition position and strength, to broaden the scope of corporate sales and alleviate pressure on the stock, and many other form of settlement can not match advantage, mismanagement, excessive blind credit will inevitably lead to the enterprise has a large number of accounts receivable, receivables is a very common corporate assets, overdue receivables and no real sense enable enterprises to achieve revenue, compared to cash sales, before the recoverability of the receivables, and will face certain risks, therefore, how scientific and effective accounts receivable management, has become an important discussion of a variety of enterprise financial management issues.
At present, few studies for building enterprise receivables management, the existing research is mainly focused on the specification of building enterprise system of accounts receivable management, macro and micro analysis of building enterprise receivables is rare. This study broadens the field of study of building enterprise accounts receivable management, to fill the lack of building enterprise receivables research in the field of macroeconomic analysis, illustrate the correlation between receivables and business credit management and Contact, sort out the accounts receivable and its sources of risk theory to determine the standard in the company's risk management, accounts receivable management provides a the macro theoretical basis and practical significance.
Keywords Accounts receivable credit management building enterprise