The Problems And Countermeasures Of Internal Control Of Accounts Receivable In L Enterprise

With the continuous development of production technology and comprehensive coverage of the information network,the market competition becomes increasingly fierce,companies are facing an unknown situation showing the diversity and complexity,enterprise management is facing greater risks.In these risks,mostly caused by internal control problems.Therefore,in the face of fierce market competition,the urgent task is to find ways to constantly improve the internal control of enterprises,so that enterprises can effectively prevent and control risks,in an invincible position in the competition.Internal control throughout all aspects of business management activities.Strengthen internal controls,the establishment of appropriate internal control systems can help enterprises to improve management,to carry out economic activities better.The risk prevention and control is a fundamental starting point of internal control,is the core of internal control.In 2008,our country successively promulgated the "Basic Standard for Enterprise Internal Control",from the angle of the five elements of internal control to regulate enterprises to establish and implement an effective internal control.And in 2010,our country successively promulgated "Enterprise Internal Control Guidelines",from eighteen business perspective to expound how to carry out the internal control risk prevention and control.These mark the Chinese system of enterprise internal control practices basically completecd.And now enterprise in the fierce competition in the market continues to expand market share,increase market occupancy and reduce inventory,gradually increase the proportion of credit products.As a result,the risk of internal control of accounts receivable is becoming a problem that can not be neglected in the normal operation of the company.For example,customer credit management,settlement modalities,recovery of accounts receivable,the development of enterprises increasingly constrained by these factors.Therefore,in order to change these problems,discussing about accounts receivable internal control is particularly important.L as a affiliated enterprise of state-controlled listed company,for some reason,the company's accounts receivable internal control system exist imperfections.To combine theory with the actual situation,to find their own methods of internal control of accounts receivable for L is an urgent need to explore,the subject has a strong practical significance.Based on the actual situation of L enterprise,according to "identify problems-analyze the reasons-to solve the problems",expound the questions about corporate receivables current situation,analyze the reasons for corporate receivables internal controls from the perspective of internal control risk,and put forward suggestions for improvement of accounts receivable internal controls.