International trade is more and more popular as China’s reform and open policy put into use. However, the overseas account receivable question becomes obvious. At present, the overseas account receivable of Chinese export enterprise is over at least 100 billion dollars and most of it has become bad debts, with a growing speed of 15 billion dollars every year.
This thesis firstly deeply discuss some main concepts’ s definition, such as Overseas bad debts. In Chapter1,this thesis provides also an overview of the correlation study in home and abroad. The author thinks, to enhance the credit administration for the import enterprise, we should guard against the overseas bad debt risk effectively by credit appraised,credit insurance, credit warning and so on. Owe to the bad credit management of Chinese company,incapable of pursuing the overseas debts and the legal barriers and many other factors that cause the overseas account receivable question to be serious. It’s necessary to establish the export risk control mechanism. There are three steps of overseas risk management for export companies, which are risk prevention before occur, risk control when occur and danger settlement after occur. The export companies must make regular analyses of running condition of account receivable in the daily management, find some problems in time and prevent the account receivable to be worsen by taking precautions early.