Salas And Internal Control Of Accounts Receviables Of G Company

Credit sales and accounts receivable is the main form for today’s most largestate-owned industry and trade enterprises under the market economy environment to achievesales target and business objectives. This business model completes the company’s productionplan, enlarges the market share and promotes the development of the enterprise to a certainextent, certainly. But, a lot of accounts receivable finally became bad debts with promotingits development. In the intangible, it laid the hidden dangers to be reckoned with the interestsof enterprises and sustainable development.This article carries on the deep analysis from the aspects of theory, reality as wellas domestic and foreign internal control of credit sales and receivables, and it chooses therepresentative large state-owned industrial and trading company of G in the credit sales andaccounts receivable problems, especially in the aspect of internal control. Due to theintroduction of advanced credit management experience, setting the corresponding internalcontrol key points and adopting the method of combining theory with practice, this articlecarries on the thorough analysis for the reasons and effects about Credit sales and receivablesof G company, puts forward the corresponding improvement measures to The existingproblems to reduce the management risk and improve the level of management.To the problems in the credit sales and receivables for G Company, especially in theaspect of internal control, the paper integrated uses the method of combining the theory withpractice through literature research and empirical analysis and carries on the thoroughresearch and analysis For G Company. Because of it, the paper carries on the better design inthe credit sales and accounts receivable internal control system of G Company.According to the actual problem of G Company, this paper has carried on the detailedanalysis in the problems which may be raised in the firm’s credit sales, accounts receivable and other sensitive part, using the theory of internal control as much as possible to Expoundthe stakes. To a certain extent, this study is not only for G Company’s credit sales andreceivables of the key control points, but also puts forward the rectification measures with thecurrent existing practical problems. I hope it would have a certain model function, and Ibelieve there will be some reference to the related companies in similar circumstances.