Research On Internal Control Of Accounts Receivable

As China's basic and strategic industry,the software industry is developing at an unprecedented speed.The software industry plays an important role in transforming the economic growth mode of the national economy,improving the efficiency of economic operations,and enhancing enterprise informationization.The core strength of the software industry is software enterprises.Due to the low barriers to the establishment of software companies and the strong support of national policies,the number and scale of China's small and medium-sized software companies have been unprecedentedly developed.However,the development of small and medium-sized software companies is still subject to certain restrictions.One of the most important reasons is that companies lack a corresponding internal control system in the process of their development and expansion.They blindly pursue sales while neglecting the timeliness of receivables collection.The liquidity of corporate funds is poor.Therefore,the management level of the internal control of accounts receivable for small and medium-sized software companies needs to be significantly improved.This article takes Nanchang Space-Time Vietor Science and Technology Limited Company as the research object,and understands the basic situation of Nanchang's space-time through the analysis of business scope,financial status and management level.Combining expert opinions with the COSO internal control framework theory to determine the two-tier internal control evaluation indicators suitable for Nanchang's space-time,the first layer is the five major elements of COSO,and the second layer is the specific 17 indicators.An evaluation set with the level of the plan level,the criterion level,and the target level was established.The membership function and the weight set were used to realize the comprehensive evaluation of the quality level of accounts receivable within the time and space of Nanchang.Using the analytic hierarchy process to calculate the evaluation weight set,combined with the fuzzy comprehensive evaluation method to determine the score of each level index.According to the scores of various indicators,it is diagnosed that the internal control of the receivables of the case company has the following problems in the specific implementation process: the internal organizational structure of the enterprise is not perfect;the credit evaluation of the customer is not perfect;the auditing of accounts receivable is not up to the standard;the external information communication is not Timely;monitoring of long-term accounts receivable is not in place.In response to the problems ofdiagnosis,from improving the internal control environment of accounts receivable,improving the customer credit evaluation system,strengthening the accounts receivable control activities,ensuring the timely communication of accounts receivable information,and strengthening the internal supervision and evaluation of accounts receivable,this Five aspects put forward optimization strategies,and put forward optimized safeguard measures from the perspective of accounts receivable system mechanism and advanced technology.The contribution of this paper lies in the use of scientific research methods to accurately diagnose the problems existing in the internal control of accounts receivables of the case companies,and to propose targeted solutions to help the company's management to a certain extent;at the same time,to other small and medium-sized software companies For managers,it also has some reference value.