Resarch On Internal Control Of Accounts Receivable Of Xf Company

Nowadays,many companies have turned credit sales into one of the main means of promotion to attract customers in the social market.Due to the defects in the internal control system of accounts receivable of some enterprises,enterprises generate a large number of accounts receivable,the amount of accounts receivable increases year by year,the growth rate of accounts receivable increases rapidly,and the status of virtual profit appears in enterprises.In particular,overdue receivables are not collected,which results in the stagnation of corporate funds and declines in capital turnover and increases the risk of corporate operations.Therefore,strengthening the internal control system of corporate accounts receivables is an inevitable trend.Based on domestic and foreign research results,this paper gives an overview of the relevant theories of internal control of accounts receivable,and puts forward research methods and research contents based on the theory of credit management and internal control.By analyzing the accounts receivable of XF company,including the analysis of the overall situation of accounts receivable,the analysis of the composition of accounts receivable,the analysis of the turnover of accounts receivable,and the analysis of the age of accounts receivable,and in accordance with basic standards and supporting guidelines for enterprise internal control,combined with the elements of internal control,systematically analyze the status and problems of internal control of accounts receivable of XF company.Combining the actual financial status and operating conditions of XF company,it puts forward the optimization principles,optimization requirements,specific links and safeguard measures for XF company's internal control of accounts receivable.Optimize the internal environment of XF company's accounts receivable with key points of credit control,separation of duties control,and audit control;optimize XF company's accounts receivable control activities with incompatible job separation control,authorization approval control,and performance evaluation controls as key points;Optimize the information and communication of XF Company's accounts receivable with information quality control,communication system control,and information system control as the key points;optimize the internal oversight of XF company's accounts receivable with sales contract formation and execution control,sales contract tracking and supervision control as the key points,it puts forward the overall framework of internal control of accounts receivable of XF company,specifically solve the problems existing in XF company's internal control system of accounts receivable,and provide practices for the internal control of accounts receivable of XF company.