Research Internal Control Of The DF Enterprise Accounts Receivable

In recent years,with the continuous development of the socialist market economy and the deepening of reform and opening up,market vitality has been continuously improved,the scale of enterprises has expanded rapidly,and market competition has become increasingly fierce.Enterprises have to use various marketing methods for surviving and developing,one of the main means is selling on credit.In recent years,with the further development of commercial credit,most enterprises in our country are faced with the dual situation of "difficult to sell and more difficult to collect money".The enterprise is faced with more and more serious challenges in the management of accounts receivable,and its opportunity cost and loss of bad debts are also gradually increasing.The turnover rate of accounts receivable is reduced because of the income of a large part of the enterprise.So that the original very thin operating profit has been seriously eroded,and some enterprises have caused financial crisis,and finally closed down and went bankrupt.Therefore,the internal control of accounts receivable has become one of the key issues in the enterprise internal control activities.In view of the various problems facing the accounts receivable in China,the study thinks that the main reason is the imperfect management of the accounts receivable.If we want to solve this problem,we must start from the enterprise management and strengthen the internal control of the enterprise accounts receivable.This paper takes DF enterprise as an example,takes the current situation and causes of accounts receivable as the starting point,and makes use of the research and analysis of the internal control process and system of DF enterprise to obtain the financial management condition of DF enterprise with universality and particularity.Through the methods of field investigation,expert interview,literature research and questionnaire survey,this paper makes a thorough investigation and serious analysis on the construction and operation of the internal control system of the accounts receivable of DF enterprises.Based on the COSO framework and the analysis of the key control points and possible defects in the management of enterprises,the internal control system of the accounts receivable of DF enterprises is reprogrammed and deeply discussed.Especially aiming at the improvement of internal control process of accounts receivable in manufacturing industry and the establishment of customer credit evaluation system,it makes a special analysis to realize the analysis and research of internal control of accounts receivable in DF enterprises.Through the typical situation of DF enterprises,it provides countermeasures and suggestions for the improvement of internal control system of enterprise accounts receivable in manufacturing industry and all industries.Based on the study of the internal control system of the accounts receivable of DF enterprises,the following conclusions are drawn:(1)the present situation of the accounts receivable of enterprises and the defects existing in the implementation of the internal controls,According to the COSO internal control framework model,the internal control system of accounts receivable can be improved.The key to internal control of accounts receivable is to establish a scientific and effective risk control system and risk supervision system.3)In the process of enterprise management decision,enterprise managers should pay attention to the management and control of accounts receivable index,and establish scientific financial management concept.The establishment of accounts receivable control system in the business of credit sales can fundamentally protect the security and integrity of accounts receivable assets in DF enterprises.