S Company Sales And Accounts Receivable Internal Control Research

Sales and accounts receivable is an important part of an enterprise’s profits in the whole business process,so it is necessary to study the internal control of sales and accounts receivable.The establishment of internal control system in the process of sales and accounts receivable helps to avoid the risks in the internal control and management of sales and accounts receivable,helps the company better adapt to the changes of market economic environment,adapts to various national policies,improves the recovery and management level of accounts receivable,improves the liquidity of enterprise funds,and ensures the safety of enterprise assets。This paper mainly studies and analyzes the internal control of sales and accounts receivable of S company.Based on the theory of COSO internal control framework,based on the basic situation of S company and the basic financial data of the past three years,combined with the current internal control situation of sales and accounts receivable of S company,through research,interview,questionnaire,literature review and other methods,this paper analyzes the internal control of sales and accounts receivable of S company Internal control of accounts,respectively,from the internal environment,risk assessment,control activities,information and communication and internal supervision five aspects,a comprehensive and systematic analysis of S company’s internal control of sales and accounts receivable.In view of the deficiency of internal control of sales and accounts receivable in S company,this paper puts forward improvement measures and optimizes operation process from five aspects:internal environment,risk assessment,control activities,information and communication and internal supervision.At the same time,in order to ensure the implementation of internal control of sales and accounts receivable of S company,the paper puts forward safeguard measures from four aspects:system,business,personnel and information.At last,the conclusion,limitation and Prospect of the research are discussed.On the basis of fully studying the theory of internal control and drawing on the advanced experience of similar enterprises,this paper makes an improvement design for the internal control system of sales and accounts receivable of S company,puts forward corresponding solutions according to the problems,improves the internal control system of S company,improves the corporate governance structure,and achieves the goal of maximizing the company’s profits,At the same time,it provides some feasible suggestions for the improvement of internal control system of sales and accounts receivable of S company and other similar coal enterprises.