The Management Of Receivables Accounts Of High-tech Enterprises From The Perspective Of Internal Control

With the development of economic globalization,China has proposed that economic construction must rely on science and technology,scientific work must face the strategic direction of economic construction,and then a large number of high-tech enterprises have been established with the support of national policies.The high-tech industry has played a huge role in promoting the economic development.High-tech companies are no exception because of competition in various industries.In order to increase sales volume,enterprises use credit sales to increase market shares,and accounts receivable are also born.High-tech enterprises can promote sales by using credit sales methods and improve their competitiveness.However,if the management of the enterprise is not good,the scale of accounts receivable is too large,which will increase the related costs of high-tech enterprises,resulting in lower cash flow of high-tech enterprises,which will adversely affect the operation of enterprises.Therefore,it is of practical significance to solve the problem of accounts receivable management of high-tech enterprises.This LGGK company as an example,and comprehensively uses case analysis method,quantitative analysis method,data analysis method and so on.Firstly,it introduces the related theories of accounts receivable and internal control,as well as the characteristics of high-tech enterprises and the general problems of high-tech enterprises' accounts receivable.Secondly,the article analyzes the financial data of science and engineering optics from four angles.And discuss the causes of the problems;again,combined with the contents of the eight elements of internal control,put forward management suggestions on the accounts receivable of LGGKcompany from eight aspects;finally,the article summarize the research results and propose limitations.