Research On Internal Control Of S Company Receivables

At present,the domestic economy is transitioning from a stage of rapid development to a stage of steady development,and solidly advancing the supply-side structural reform has become the new normal of my country’s economic development.Chemical companies play a vital role in my country’s economic production,provide continuous power for other industries,are an important part of the national economy,and have very important practical significance for human economic and social development.For chemical companies,if they want to expand their market share and remain invincible in the competition,in addition to providing cost-effective products and meticulous services,they should use installment collection or deferred collection methods to sell products on credit.Customers have also become a very attractive sales method.It can be seen that accounts receivable have increasingly become the basis for enterprises to carry out business activities.At the same time,effective internal control is an important guarantee for the continuous development of enterprises.Therefore,the company’s receivables Internal control of accounts should be taken seriously.The research object of this article S company is a large chemical company.In recent years,due to the increasingly fierce competition among peers and the increasing diversification of customer needs,S company has adopted a more aggressive sales model,which has not only brought about an increase in sales revenue,but also As a result,accounts receivable remain high,occupying a large amount of corporate working capital,resulting in a large amount of accounts receivable and a high proportion of total assets of Company S.This article first combines the actual situation of S company on the basis of referring to relevant theories,starting from the company’s existing internal control system and process of accounts receivable,and by combining its existing internal control system with the "Guidelines for the Application of Enterprise Internal Control" Make comparisons,establish a normative comparison and evaluation form for the design of internal control of accounts receivable,and find out the problems in the internal control of accounts receivable of company S;next,in response to the problems found,optimize the management mechanism,improve the collection policy,and use fuzzy The comprehensive evaluation method establishes a self-evaluation system for internal control of accounts receivable and forms a complete self-evaluation system for internal control of accounts receivable;finally,analyzes the internal control evaluation results of S company and designs an optimized internal control of accounts receivable Operation flow chart,and at the same time put forward safeguard measures for the internal control of accounts receivable.On the basis of studying relevant literature,this paper uses scientific analysis methods such as fuzzy comprehensive evaluation method and interview method to analyze and evaluate the management of internal control of accounts receivable of S company.The internal control and management mode of enterprise accounts receivable,find out the existing problems,and hope to establish a relatively complete self-evaluation system of accounts receivable,improve the speed of capital turnover and resource utilization efficiency,and enhance the management of enterprise accounts receivable The risk awareness and self-evaluation ability of the internal control of accounts receivable provide reference for the improvement and optimization of the internal control system of accounts receivable for S companies and companies in the same industry.