Research On Improvement Of Internal Control Of Accounts Receivable In A Enterprise Group

Since 2008,the financial crisis and the European debt crisis have triggered a series of economic problems,which have brought risks and ch allenges to the development of countries,industries and enterprises all over the world.The nonferrous metals industry is the first to bear the brunt,and the market demand continues to be weak,and gradually from the seller's market to the buyer's market.As a non-ferrous metal enterprise,A enterprise group has been seriously affected,and a large number of accounts receivable has increased,so the internal control of accounts receivable needs to be strengthened."No.ninth application guidelines for ent erprise internal control" in the sales process that enterprise survival,development and growth,is actually a continuous improvement of marketing,expand sales channels,increase sales,enhance the market share of the process.In this context,in order to promote the steady growth of sales and expand the market share,the proper credit sale is inevitable.A enterprise groups should be risk oriented,comprehensive carding sales business,to achieve production,assets,funds management in all aspects of dock ing.The most important aspect is the management of accounts receivable,the management should be throughout the entire sales process of the internal control of accounts receivable,do before,during and after the whole process of risk management,to find loopholes,timely correction.A group is a state-owned non-ferrous metals listed companies has its own particularity,so this study combines economic theory,information asymmetry theory,internal theory,product life cycle theory exploration analysis.Thi s paper selects the financial data of A group from 2010 to 2015,the accounts receivable are analyzed detailed.Through the analysis of multi index and multi dimension,from the five elements of internal control,namely the control environment,risk assess ment,control activities,supervision and management,information communication five aspects,find out the existence of the business problems and solutions were put forward and the corresponding feasible,namely,enhance risk awareness,strengthen supervis ion,strengthen the incentive,accelerate the account receivable.