Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

Research on the System of Internal Control on Accounts Receivable

Author DuJuan
Tutor TianKunRu
School Tianjin University of Finance and Economics
Course Accounting
Keywords Accounts receivable Internal control System designing
CLC F275
Type Master's thesis
Year 2010
Downloads 1257
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The management of accounts receivable has been important and difficult in financial management for a long time. The condition of accounts receivable in Chinese enterprises is always unoptimistic:arrears of overdue accounts receivable, high ratio of stagnant debts and bad debts, a serious deterioration in assets quality. Due to poor management, some enterprises fall into financial difficulties and even face reorganization or bankruptcy, because large amount of accounts receivable can not be called back in time. The problems of accounts receivable not only affect the management of individual enterprise, but also restrict the establishment of credit concern in market economy, and even threaten the healthy operation of national economy.Facing the problems of accounts receivable, we considered it necessary to start from the enterprise interior, to strengthen internal control. This paper started with the importance analysis of internal control on accounts receivable to enterprise management, and summarized the characteristics of accounts receivable in Chinese enterprises after an overview of its contents and causes, then put forward the necessity of the establishment of Internal Control on Accounts Receivable through the study of its current situation and specific problems.After explaining the frame of internal control and factor analysis, we tried to use the basic principles of Internal Control System to design a System of Internal Control on Accounts Receivable suitable for Chinese enterprises, in order to construct a practical and feasible system that meet the requirements of《Basic Standard for Enterprise Internal Control》issued by 5 commissions. Finally taking H Corporation as an example, expatiated specific conditions in concrete cases, and then put forward rational solutions to problems in implementation of the system.

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