Study On Program Design Of The Internal Control System Of Accounts Receivable In TZ Enterprise

With the rapid development of today’s market economy, enterprises continue to promote the construction of credit system, so that the proportion of business accounts receivable turnover is growing, for most companies, accounts receivable management is that they problems to be solved. An effective internal control system of accounts receivable procedures, the need to manage accounts receivable credit policy to achieve a balance of business income and capital flows. In the enterprise business process, you can establish a set of mutual restraint, common supervision, mutual inspection system of internal control procedures used in the various aspects of the accounts receivable management, and its fundamental purpose is to ensure the security and integrity of corporate assets, accounts receivable to promote stable and healthy operation of the enterprise. TZ as the construction of industrial enterprises, due to the industry’s own characteristics and market environment, the project started in the early and construction process will produce a large number of accounts receivable, thus making the business less cash holdings, while also greatly requirement, coupled with project payment arrears in the construction industry this phenomenon is more common kind, and therefore can not even manage to ignore accounts receivable. Establish a sound internal control system accounts receivable procedures will help to identify and measure the internal and external risks faced by the enterprises, increase their risk of response capacity and competitiveness within the industry, and the results of the risk assessment of expansion right control activities, can reduce or eliminate the loss of business risks.This paper is divided into five chapters, the first chapter, including the background and significance of the research, the research summary of the accounts receivable management, the research ideas and the method frame, and the innovation and the characteristic of the research. Chapter Ⅱ internal control theory, describes the theoretical basis of this study, including internal controls and internal controls content accounts receivable, the basic theory and factor analysis of internal control for the follow-up study provided herein substantial theoretical basis. Chapter Ⅲ TZ Accounts Receivable Status and internal control problems, TZ business background and introductory overview, and to analyze the status quo of accounts receivable management business, focusing on the problems found enterprise accounts receivable internal controls. Chapter Ⅳ TZ Accounts Receivable internal control system programming, TZ-based business industry characteristics, combined with the five elements of internal control, clear design goals and principles, the internal control system of the enterprise receivables management proposed program design, throughout the course of the business and to assess the analysis. Chapter V Conclusion and outlook, the research work of this paper summarizes and look to the future.This innovation is mainly reflected in the perspective of innovation and research. Scholars at home and abroad for the management of accounts receivable has many research results, this paper to learn some advanced management experience, mainly from the five elements of internal control and business industry characteristics TZ, through the TZ Accounts Receivable Management Status systematic research, design suitable internal control system business accounts receivable program. This paper uses the theory and case analysis method to study the internal control system of accounts receivable programs, hoping to better enhance the management level of accounts receivable, but also has some reference for other similar businesses.