Studies On The Improvement Of The Receivable Internal Control Of The Haili Chemical Industry Corporation

Accounts receivable is the focus and difficulty of the company’s financial management.In our country a lot of triangular debts as a result of vicious competitio n in the economic system restriction,market and credit is low,many companies was forced into bankruptcy and shut down,restructuring of the company shall be receivable in arrears of each other,but also makes the doubtful and bad debts ratio increased year by year,the quality of the assets of the company strictly heavy deterioration.Therefore,how to carry out the internal control management of accounts receivable is very important to the company.Hunan Haili Chemical Industry Co.,Ltd.(hereinafter referred to as the Hunan Haili company)is to Hunan Research Institute of chemical industry mainly initiated the formation of the listed companies,mainly engaged in the development.Haili company since it went public in 1996,utility companies made healthy and rapid development.In recent years,we adhere to the science and technology innovation,and take the resource-saving,sustainable development,,introducing scientific management way,become the good assets,scientific management,with representative qual ity products,and constantly improve our overall competitiveness,and scientific and technological innovation ability of th e flagship chemical enterprises.In this paper,by reference to the domestic and foreign advanced internal control theories,principles and methods,of Hunan Haili chemical Limited by Share Ltd and the company internal control of the accounts receivable are analyzed in the accounts receivable management measures,in-depth analysis of the current accounts receivable mode and advantages should be insufficient,find defects and lack of control from the current existence of the internal control of the company’s organizational structure,business processes and key control points,and aimed at these defects and deficiencies,improve the compan y accounts receivable models of internal control organizational structure,business processes and key control points,then the company accounts receivable internal control problems and puts forward a series of reform Measures and suggestions for improvement.