Redesign The System Of Interior Control On Account Receivable Of E Company

With credit society arriving, of our country most competitiveness enterprise of trade face double predicament of "sells difficult, collect money more difficult ". On one hand, the market competition is fierce day by day, in order to strive for customer's order, enterprises need to offer the favorable price or sell the condition on credit, it is thinner and thinner to cause profits; On the other hand, the customer breaks one's word, is in arrears with the funds on account at will, enterprise is it invest a large amount of energy and financial resources is it is it collect money the difficult problem to solve to go to need, but because have inadequate experience to control within the account receivable, the result produces a large number of bad debt, bad account , make a already weak profit corroded seriously.E Company has the problem that like this, with enlargement of business, aggravation of the market competition, the account receivable increases, cause a lot of bad accounts. Account receivable issue concern enterprise amount of bad account, concern enterprise interest high or low prices of cost, actually the latter is more important than the former in actual life, but inconspicuous. Customer bankrupt to will produce a lot of rumor and news, easy to is it strike for the moment to cause to enterprise, pay the bill loss brought to enterprise to delay few and noticeable, enterprise go on calculation alone to this seldom. Relevant research indicate, want calculation alone really, pay the bill loss caused by the delay in to enterprise sing exceed 10 times of the non-performing loans and bad accounts possibly. Is it is it can corrode profit of enterprise to delay to pay the bill, totally enough to let enterprise is it go bankrupt to move towards.Account receivable question appeared to manage have reason of purchaser, there is a reason of the marketer, through principle that external cause work, we think is it solve problem this is it start with inside enterprise to need to want according to internal cause, strengthen the inside and control management. In view of this, this text control to inside of account receivable, Company of E , system go on research.This text has explained the inside control theory at first, control theoretical foundation of degree, control the concept of degree , control the key element , control goal inside in recommending, introduce basic background of company this then, concrete method of control make exhaustive introduction and analyze in account receivable to company, purpose to find weak link of control their, control on this company system appraise。Control basic principle of degree to control degree design inside account receivable in using, expound the fact account receivable control preparation that system design, is it design and then basic principle, content designed and then that should be followed to go on, Introduce new system use some external environment condition terms, specific problem that appear of using that should possess. The research conclusion of the survey thesis, point out its limitation and question remained to study further finally, influence account receivable credit external cause of problem and go on method introducing the brief one and prospect that solve through outside to it correctly.