Research On Internal Control Of Accounts Receivable Under SAP Environment

Since our practice of socialist market economy,market information step by step into the open,transparent,it brings to the enterprise survival and development of new environment,new opportunities.At the same time,more and more companies involved in the trading market,also brought the market competition.In more and more severe competitive environment,the enterprise development in order to survive,left no stone unturned.To win customers in the market,need to use a variety of management,credit sales(sell on credit)is a commonly used form of sales.And in recent years,along with the economical downward pressure increase gradually,between enterprise credit sales expansion,default payment for goods between enterprises become commonplace,a direct result of accounts receivable is difficult to recover.Caused by the special state of the environment in our country,enterprise credit on the market can't get enough attention and management effectively,which makes the enterprise past-due accounts and bad debts,bad debt ratio is high.Nowadays,accounts receivable to recover the problem appeared the prominent,obviously has threat to the enterprise the management safety,making more and more enterprises realize the importance of accounts receivable management.In this situation,to analyze and promote enterprises' accounts receivable accounts receivable management level is of great significance to enterprise development.How to effectively do a good job in the accounts receivable management and control of become decided to enterprise survival and development of one of the key priorities.Accounts receivable management as an important aspect of corporate governance,gradually attention by many scholars in recent years,gradually become a hot academic research,through the efforts of many scholars,sprung up many meaningful results.This part of the paper the author thinks that,how to deal with problem of accounts receivable,the enterprise must begin to study,to strengthen the enterprise internal control.This article through to small and medium-sized enterprise the case study of A company,from the present situation of A company is introduced.Including the basic situation and AR A company related operation process from the objective reality,elaborated specific operation mode and the management of accounts receivable management practices operating condition,find out the cause of enterprise accounts receivable is difficult to recover.Through corresponding to collect analyze the internal control environment and control activities,and analyzes on the present situation of the enterprise management,theory combined with practice,summarizes the problems in the enterprise accounts receivable management,such as: credit sales limit approval process,audit contract fraud,sales people,AR collection shuffle,and so on.And the cause of these problems,it is multifaceted.Have agency personnel set up missing incompatible duties without privilege separation power and responsibility,risk consciousness of employees,management lax supervision,poor awareness,personnel training does not reach the designated position,product quality issues,etc.Finally,using the principle of the COSO framework,from the point of view of the account receivable internal control,including control environment,risk assessment,control activities,supervision and evaluation,and so on were analyzed,and put forward control to improve accounts receivable recovery problem solution.To accounts receivable management problems that exist in the Provide reasonable Suggestions and countermeasures,trying to give reference and guidance enterprise receivables management work practice.