Research On The Account Receivable Internal Control Of JG Corporation

In recent years,with the development of market economy and commercial credit in the construction industry,accounts receivable and loss on bad debt is gradually increased,the administration cost and opportunity cost of accounts receivable will also rise.Therefore,to strengthen the internal controls of accounts receivable has become a pressing matter for JG construction company.This paper targets JG construction company's internal controls of accounts receivable as the research object,combining related theories of the internal controls of accounts receivable and analysis methods with the actual situation of the company,and studies on the company's problems of the internal controls of accounts receivable.Firstly,this paper describes the theories of the internal controls of accounts receivable,and analyses the current situation of JG construction company's internal controls of accounts receivable with the help of COSO model;Secondly,taking the analytic hierarchy process(AHP)and the expert scoring method,this paper researches on the influencing factors of the company's internal control of accounts receivable.According to the result of AHP,this paper selects five factors which have great impact on the company's internal controls of accounts receivable,and analyses the problems;Thirdly,this paper takes optimization measures of internal control system.Lastly,combining with the actual situation of the company,this paper takes guarantee measures to promote the implementation of the system.The research process and conclusions have a very good guiding significance in the next step of the development of the enterprise.They also may trigger inspiration and thinking of other similar enterprises.