D Agricultural Company Accounts Receivable Internal Control Optimization Research

With the modern enterprise management gradually to specialization,refinement,and market competition pressure increases gradually,the internal control is more and more attention from enterprises.Internal control originated from western countries,our country formally introduced to the enterprise internal control at the turn of the century to standardize the management.In this paper,the research object of agricultural company,first of all,the D agricultural company operation business characteristics and the brief analysis of the present situation and problems of accounts receivable,draw the conclusion: compared with the same industry company D agricultural company accounts receivable growth faster,total amount is larger,bad debts is not serious.D agricultural company at the beginning of the development of the target customer for individual investors,sales is now more pins,in recent years,the company development strategy change,began to focus more on the development of the hotel,supermarket,green food stores and other development more stable,more customer orders.Because the agricultural products has serious homogeneity,occupy the market for the company's development has the vital role,D agricultural companies also change sales strategy,by adopting the combination of pin and sell on credit.In the process of field survey found that D agricultural company no special credit management department,and credit approval is not strict,internal audit did not play a role,for the management of the account receivable the internal control is apparently not keep up with the pace of the company development strategy.In this article,through analysis of accounts receivable internal control present situation,found that D agricultural company accounts receivable internal control to optimize existing aspects,in view of the main problems on accounts receivable internal control optimization design,and safeguard measures is given.First through the interview method,method of flow chart for the company's accounts receivable internal control key control processes carding analysis,found that the risk identification and assessment,control activities,supervision and it remains to be perfect,embodied in: credit management mechanism is imperfect,the collection mechanism is not sound,the lack of the account receivable internal control self evaluation system;Secondly according to the result of investigation and analysis,optimization measures are put forward: credit management mechanism,perfect the collection policy,set up comprehensive evaluation system;Finally run safeguards for D agricultural companies and the improvement of the industry the company accounts receivable internal control system optimization provides reference.