Research On Internal Control Of Accounts Receivable Of Shanxi Construction Engineering Sixth Construction Group Co.Ltd

The internal control of accounts receivable is an important mechanism for enterprises to improve the efficiency of capital use and ensure the safety of funds in order to ensure the normal turnover of funds.In recent years,with the rapid development of market economy and commercial credit,many enterprises have increased management costs,opportunity costs and bad debt losses.The actual amount of accounts receivable has been raised,which has had a huge impact on the company’s net profit.Enterprise accounts receivable system is an important content for enterprises to innovate internal control system and financial system.But now most of the senior management and financial departments do not attach importance to the internal control system.Therefore,internal control over accounts receivable has become a key issue for the company’s internal control activities,and it is not an exception for construction companies.This paper firstly gives a brief introduction to the background,significance,content,methods and innovations of the research,clarifies the research status of relevant topics in China,and then explains the relevant research on the internal control of accounts receivable,on SXJG.The analysis of the company’s accounts receivable and the internal control status of accounts receivable;finally,the application of AHP to determine the impact weight and fuzzy evaluation method for scoring,and found that the business evaluation mechanism of SXJG company’s accounts receivable is not sound.Internal control training needs to be strengthened;credit evaluation system is imperfect,customer credit information is not timely;departmental responsibilities are not clearly defined,job details are not standardized;internal communication methods are not rich,anti-fraud rules and regulations are lacking;projects undertaken are scattered,audit supervision Themechanism is not perfect in five aspects.Finally,in response to the above-mentioned problems,combined with the financial operation of SXJG,the company made effective proposals for the internal operation environment,risk assessment,financial control activities,and the improvement of information communication and supervision system.