| With the development of economic globalization,the competition between enterprises becomes more and more fierce.In order to stabilize the market position and expand the market possession,enterprises adopt various marketing strategies one after another,among which credit selling strategy is the most popular.Credit sales can not only improve the competitiveness of enterprises,but also effectively reduce the backlog of enterprises inventory;however,with credit sales,the accounts receivable of enterprises also increase accordingly,and then increase the risk of credit sales and bad debts.The uncertainty of the holding scale and recovery period of accounts receivable has a great influence on the sustainable development of enterprises.The existence of a large number of accounts receivable not only affects the efficiency of the use of enterprise assets,but also will benefit the enterprise Run quality produces adverse effect,affect the operation effect of enterprise.Based on the problem of accounts receivable brought by credit sales,under such a research background,the research enterprise analyzes the influence of internal control on accounts receivable from the angle of its own internal control,and puts forward the concrete scheme of optimizing accounts receivable from the angle of perfecting its own internal control in combination with big data.This paper takes ZM company as the research object,first bases on the theory,based on the summary of accounts receivable and its internal control,COSO internal control and credit management theory,makes a preliminary analysis of the turnover rate of accounts receivable,bad debts,total return on assets and its relationship with net profit of ZM company,and then further discusses the relationship between internal control and accounts receivable structure.Finally,combined with the high risk points related to accounts receivable in the internal control report of ZM company,the conclusion is that there are some defects in the internal control of accounts receivable in the company.By describing the current situation of the internal control of accounts receivable of ZM company,The defects in the internal control of accounts receivable are generally obtained,and then the causes of the internal control problems of ZM company’s accounts receivable are analyzed in depth.Finally,from the two aspects of big data and its own internal control construction,the suggestions and countermeasures for optimizing and perfecting the internal control of ZM company’s accounts receivable are put forward in order to solve the problems existing in the internal control of accounts receivable of the company. |
