The Internal Control Of Account Receivables Of The XK Software Corporation

With the advent of the era of Internet+,the transformation and upgrading of the software industry has entered an important period.As the mainstay of the software industry,small and medium-sized software enterprise development has encountered obstacle.Thus many businesses have closed down.One of the principal reasons is they lack of a reasonable internal control system during the period of transformation,and funding liquidity is not strong,taking credit and settlement too much.As a result,there is an amount of surge on accounts receivable projects.Therefore,to strengthen the internal control of accounts receivable has become a necessary measure to a software company.This article is mainly focused on case analysis,through studying the internal control of account receivables of the XK Software Corporation,learning and analyzing the conditions of account receivables,and setting up the index system by combing the theory with actual condition and COSO internal control system.Then use the analytic hierarchy process(AHP)to calculate the weight of each index,and combine the fuzzy comprehensive evaluation method to refine the scores of each index.By thinning the indexes of each level,the five problems of the internal control system are diagnosed: the organization structure is unreasonable,the risk assessment consciousness is weak,the performance appraisal system is not standard,the information communication is not smooth,the supervisory mechanism is not perfect.At the same time,we proposed an optimized scheme and safeguards for the internal control on account receivables of the XK Software Corporation,in order to improve the internal control system and efficiency significantly.The contribution of this paper is the study methods and conclusions about the company's internal control could be a useful reference to firms and also have the corresponding reference value for the development of small and medium-sized software enterprise.