| In recent years,with the country’s investment in infrastructure and the relaxation of the real estate industry,construction enterprises show a steady and slow growth trend.In terms of the whole industry,small and medium-sized construction enterprises account for 90% of the total construction enterprises,and nearly 80% of them are private enterprises.Small and medium-sized private enterprises are greatly affected by the market environment,limited by their own scale,and subject to fewer policy dividends.More small and medium-sized private construction enterprises to seize less market share,resulting in fierce competition.In order to obtain more revenue,many enterprises will mat endowment as a bargaining chip.Furthermore,due to the long construction period and complex projects such as large amount of particularity,the collection is hardly compared with other industry,if not timely recovery of accounts receivable,significant reduction of the operation efficiency of funds of construction companies will most likely lead to capital chain rupture,make the amount limited,excessive dependence on the local market of small and medium-sized construction enterprise.Enterprise A is one of the three representative local small and medium-sized private construction enterprises with good operation,large economic size,high credibility and tax payment amount.Therefore,this paper takes A construction company as an example,starts with the accounts receivable which has A great influence on the construction industry,and puts forward the research on the internal control of accounts receivable of small and medium-sized construction companies.First of all,this paper will explain in detail the background of accounts receivable and the importance of research,the definition of internal control,risk,etc.and explain the construction company’s accounts receivable internal control situation.Analyze and elaborate from the background and development status of A company.Secondly,based on the current accounts receivable data of Company A,the author used financial data ratio analysis and other methods to analyze the aging of accounts,customers and risks,and found the existing internal control problems.Third,based on the literature under the induction of theoretical support,through the qualitative and quantitative analysis method,to A company’s department setting,credit management evaluation performance appraisal,the information communication to conduct A comprehensive analysis,finally it is concluded that A company in the account receivable the internal control problems,and through the analysis of the causes of the problem accounts receivable internal control improvement countermeasures,countermeasures include: to create A good internal control environment of A Company,to establish the internal information sharing mechanism of A Company,to do A good job in risk control,and to strengthen the control of the receivables collection link of A Company.optimize the account receivable the internal control system,help to improve the plight of the current accounts receivable A company,as well as the significance of reference to the small and medium-sized construction company accounts receivable internal control. |
