The management of receivables and payables is an important part of financial management in enterprise. If it is not in place, it will affect the capital chain of enterprise and then impact normal operations of enterprise. Therefore, the management of receivables and payables in enterprise should be strengthened as well as risk control of receivables and payables should be paid more attention to. In the article, it is expounded the necessities of management of receivables and payables as well as analyzed the management and risk control of receivables and payables with the SWOT model to reveal their internal strengths, weaknesses, opportunities and threats they are facing by taking a research institute as an example, which could provide the reference for formulating effective management strategies and risk prevention measures.

management of receivables and payables  /  risk control  /  SWOT model