A Company's Internal Control Management Research On Accounts Receivable

The accounts receivable of the enterprise can promote sales,improve performance.But also will have a certain cost,to bring some business risks,so how to improve accounts receivable internal control management of the enterprise become an important issue.A company is based on coal trading,coal production and sales for the integration of international energy companies.As in recent years the coal industry downturn,the company internal should be accounts receivable increased year by year,in accounts receivable management should also exist some problems.This paper selects the A company as the research object,this paper aimed to analyze the problem of A company’s accounts receivable internal control management.The purpose is to establish accounts receivable internal control platform of this company,the results of this paper to improve the accounts receivable internal control management level of A company with a realistic guiding significance,at the same time rich accounts receivable internal control management theory has certain the reference value.At first,this paper describes the theory of accounts receivable internal control,including the main content of the accounts receivable management,the credit policy of accounts receivable,and the targets of accounts receivable management;the meaning of internal control,the five elements of COSO,the basic principle and the target of the COSO framework,relationship to accounts receivable internal control and general principles.To lay a theoretical basis for the subsequent analysis in this paper.Secondly,based on the analysis of A company’s accounts receivable internal control,the paper analyzes the problems existing in the internal control of A company’s accounts receivable based on the framework of COSO,and puts forward corresponding solutions to build the internal control and management of receivables platform.Finally,based on the conclusion of this paper,the research results are prospected.