所以，本文以美的集团为例，先后介绍美的集团整体资金状况和信用销售产生的

Therefore, this article uses Midea Group as an example to introduce the overall financial status of Midea Group and the profit and harm caused by accounts receivable from credit sales. The long-term lack of management of accounts receivable has led to a continuous increase in the proportion of bad debts, and there is no reasonable internal Management system, there is no effective process of pre-prevention, in-process supervision, and post-control of accounts receivable, and then analyzes the problems in the management of Midea Group’s accounts receivable, such as lack of customer credit evaluation, irregular internal management, and risk Weak awareness, corporate management does not pay much attention to collection, and has not established a special department. After combining multi-party literature and experience, it gives some effective measures to strengthen the collection of accounts receivable, and also gives effective measures in the management of accounts receivable. opinion.

Therefore, this article to the United States group as an example, has introduced the United States group's overall financial situation and credit sales of accounts receivable brought about by profits and harm, because the long-term lack of management of accounts receivable led to an increasing proportion of bad debts, there is no reasonable internal management system, the corresponding accounts received did not carry out pre-prevention, in-process supervision, after-the-fact control of the effective process, and then analyzed the United States of America's group accounts receivable management problems, such as lack of customer credit assessment, internal management is not standardized, risk awareness is weak. Enterprise management does not pay attention to collection did not set up a special department, combined with multi-party literature and experience to give some effective measures to strengthen the recovery of accounts receivable, corresponding to the management of accounts receivable also gave effective advice.

Therefore, taking Midea Group as an example, this paper introduces the overall capital situation of Midea Group and the profit and harm caused by accounts receivable from credit sales. Due to the long-term lack of management of accounts receivable, the proportion of bad debts is increasing, there is no reasonable internal management system, and there is no effective process of pre prevention, in-process supervision and post control of accounts receivable, and then analyzes the reasons This paper analyzes the problems existing in the accounts receivable management of Midea Group, such as the lack of customer credit evaluation, non-standard internal management, weak awareness of risk, the lack of special departments established by the enterprise management. Combined with the literature and experience of many parties, this paper puts forward some effective measures to strengthen the recovery of accounts receivable, and also gives some effective suggestions on the management of accounts receivable.