A Company’s Accounts Receivable Internal Control Problems And Countermeasures

Contemporary market economy competition is increasingly fierce,production technology continues to improve,information network to achieve full coverage,enterprises in the market competition are facing more complex and diverse conditions,so the management of modern enterprises is facing more challenges and risks.Usually,most of the risks are caused by internal control problems.Therefore,it is particularly important to strengthen the internal control of enterprises.Internal control of enterprises helps to increase the management and control of key posts and key business areas,reduce the cost of operation,guard against business and financial risks,and improve the economic benefits of enterprises.At the same time,internal control can establish a good corporate culture and improve the cohesion of enterprises.It is the guarantee of improving the core competitiveness of enterprises and increasing the comprehensive strength of enterprises.It is conducive to the sustainable development of enterprises and the realization of enterprise development goals and long-term strategies.At present,with the intensification of market competition and the impact of economic environment,many enterprises have adopted credit sales policies in order to expand market share and increase market share,so the risk of internal control of accounts receivable becomes more and more important.This paper takes Aviation Company A as an example,because the government participates in the operation and control of the enterprise,and has a high demand for capital,the profitability level is sensitive to the fluctuation of international oil price and exchange rate,macro-economy has a great impact on it,and in the light of the characteristics of the aviation enterprise itself,this paper makes an analysis of the problems existing in the internal control of accounts receivable.The research uses comparative analysis,traveling test and questionnaire survey to analyze the problems of inadequate customer management,single settlement method and unfavorable recovery of accounts receivable in internal control of accounts receivable.Combining with the theory of internal control objectives,principles,risk point management and five elements of internal control of accounts receivable,this paper puts forward some suggestions for improving the internal control of accounts receivable in Company A,such as strengthening customer credit management,adopting diversified settlement methods and strict management to ensure the recovery of accounts receivable.This study has a certain practical significance for A company to establish its own credit management process,optimize the sales repayment procedure,clarify the responsibilities of the department,and strengthen the internal control system construction.It has a certain practical significance for A company to enhance its risk prevention and control ability and core competitiveness,and also has a reference significance for other companies in the same industry.