Research On Internal Control Of Accounts Receivables In J Electric Enterprise

The traditional transaction method of clearing money and goods is rarely seen now.At present,credit sales are promoting the development of the economic market in a normal form.In the process of promoting various transactions,credit sales play a "catalytic" role,which has opened a convenient door for many companies to increase their profit margins,expand their market share,and reach trade agreements.However,many enterprises have produced a large number of accounts receivable due to excessive use of credit sales,and the negative impact it brings is very serious,and to some extent it will threaten the development of enterprises.Therefore,the article takes J Electric Enterprise as an example,from the point of view of internal control,the problem of accounts receivable management is analyzed and discussed.The existence of a large number of accounts receivable is an invisible threat to the development of enterprises.It will not only cause companies to fall into crisis,such as the breakdown of the capital chain,business operations,and even trigger a bad chain reaction in the industry,causing economic markets to become weak.How to solve the problem of accounts receivable is a difficult problem that many enterprises are facing.This paper uses literature research method,case analysis method,field investigation method,financial analysis and other research methods,and uses J motor enterprise as a case enterprise.Taking the COSO framework as the theoretical basis,from the perspective of the five elements of internal control,This paper analyzes the internal control situation,problems and causes of the accounts receivable of J motor enterprise at present,puts forward corresponding optimization measures,and hopes to provide strong support for J motor enterprise to solve the accounts receivable problem.J Electric Enterprise is a typical large state-owned manufacturing enterprise in China and has a certain exemplary nature in the national industry.Hope that through the study of the internal control of J motor enterprise accounts receivable,it can provide reference for similar enterprises.