| In recent years,the total number of construction companies increased from 62,370 in2008 to 83,213 in 2018,a 33.41% increase.The increasing number of enterprises has also made the competition among construction enterprises fiercer.However,rapid development has also caused a lot of problems.Such development requires adequate funding.And construction machinery,equipment,materials,workers,wages,etc.all need a lot of financial support.However,due to credit problems,insufficient funds or other reasons,some construction units cannot allocate project funds to construction units in a timely manner.Construction units can only continue to advance construction with advance funds.Over time,a large number of items will appear in the company’s books as accounts receivable.Accounts receivable construction enterprises,especially in the construction industry,have a long construction period and a large amount of projects,and the default of accounts receivable has been a major problem facing construction enterprises.The existence of a large number of accounts receivable has seriously affected the flexibility of the company’s assets and reduced its ability to flow funds,which has harmed the company’s continued operations.Therefore,strengthening the internal control of accounts receivable is a matter that must be considered in the operation of construction enterprises.First of all,this article elaborated on the topic,meaning,content,method,innovation and other aspects of the topic,explained the current research status of the subject,and explained the research of related accounts receivable.Secondly,it analyzes the current situation and causes of the high receivables of X construction enterprises,and on this basis,the application of AHP and fuzzy evaluation method is combined with the framework system of COSO internal control.The five angles of evaluation,control activities,information communication,and internal supervision are to measure the risk degree and internal control quality of the company’s internal receivables in a targeted manner.Finally,this article combines the previous analysis of financial information and the internal control risk of accounts receivable to engage in pre-control,follow-up during the event,and post-event management,and propose ways to optimize the problem,in order to improve the internal receivables of similar construction enterprises.Control efficiency helps. |
