Accounts Receivable Internal Control Based On Risk-oriented Research

With the accelerated pace of international economic integration, as well as constantly adjust our macro-economic policies and changes, enterprises are faced with the risk of increasingly complex and competitive environment is intensifying. Enterprises to survive and develop must be constant through the market behavior of their own products or services to sell. In order to expand the product of sales and market share and increase the competitiveness of the sales process, companies more and more inevitable, even this kind of credit the adoption of credit sales methods, so large numbers of accounts receivable resulting appears in the inter-enterprise credit transactions. Therefore, the establishment of sound internal control system accounts receivable, identifying and measuring the enterprise's internal and external risks faced by, and based on risk assessment carried out appropriate control activities, you can eliminate or reduce the losses caused by business risk, improve enterprise's capacity to respond and competitiveness. Meanwhile, in order to adapt to the situation of world economic development, China's enterprises also an urgent need to study and draw on the accounts receivable on the results of theoretical studies of internal controls do a good job doing accounts receivable risk management, internal control is a prerequisite. This paper explores the field of internal control accounts receivable forefront of risk-based internal control of accounts receivable research on China's risk-based internal control of accounts receivable the construction of the more important theoretical significance and practical value.This paper is divided into five chapters, the concrete structure as follows:"Introduction" explains the study accounts receivable risk-based internal controls background and significance, and relevant literature is reviewed at home and abroad. This study describes the ideas, methods and frameworks. And made a point and lack of innovation in this article. The second chapter, "risk-based internal control of accounts receivable basic theory", this chapter will describe the risk-based accounts receivable and the nature of the meaning of internal controls, risk-based accounts receivable explained the objectives and the necessary internal controls nature, describing the risk-based internal control system development process. ChapterⅢ"IT distribution industry, accounts receivable of internal control", this chapter describes the IT distribution business primarily accounts receivable status, proposed distribution industry, accounts receivable problems, and described to solve the problem ideas. The fourth chapter "risk-based internal control of accounts receivable in the application of Digital China," the author of this chapter with examples of where the company's internal controls in Digital China accounts receivable risk management applications. "Conclusions" section for a description of the first four chapters and research, summed up the accounts receivable of the risk-based internal control is the use of an inevitable trend of China's enterprise management.In this paper, our accounts receivable through the analysis of the status of internal control is discussed in our risk-oriented accounts receivable need for internal controls proposed risk-based accounts receivable implementation of internal control in China's proposal to looking forward to the accounts receivable of the risk-based internal control application in China to provide some help.