Research On Intrenal Control Problems And Countermeasures Of Accounts Receivable In Electric Power Construction Enterprise F

Under the downward pressure of the economy and the impact of the new crown pneumonia epidemic,the competitive pressure in the power construction market is increasing day by day,and many small and medium-sized power construction enterprises are prone to the problem of capital advance in the process of undertaking projects in order to maintain their existing market position.This will lead to the growth of accounts receivable of the enterprise that advances capital,which will put certain pressure on the flow and turnover of internal funds,making the operation of the enterprise bear greater risks.From the perspective of reducing the cost of bad debts and reducing the pressure of capital turnover,the internal control of accounts receivable has become an important issue for power construction enterprises to solve urgently.F Electric Power Construction Enterprise is a state-owned power engineering construction enterprise established in 2001,and in recent years,there have been risks in the internal control of accounts receivable due to the way of capital advance operation.Therefore,this paper takes F electric power construction enterprise as the research object,and after fully studying its internal control of accounts receivable,this paper proposes improvement measures for its internal control problems,so as to provide reference for optimizing the management level of enterprises.This paper studies the relevant theories of internal control of accounts receivable,and analyzes the current situation of internal control of accounts receivable by using internal control theory,credit management theory and accounts receivable management theory to take F electric power construction enterprise as the research object.Firstly,this paper introduces the basic situation of F Electric Power Construction Enterprise in detail,and uses the case study method to analyze the current situation of enterprise receivables management and its internal control from the perspectives of accounts receivable growth rate,accounts receivable turnover capacity,accounts receivable aging analysis and accounts receivable customer structure,and finds that the overall scale of accounts receivable of F power construction enterprise has an expansion trend.Secondly,using the interview method and the walkthrough test method,it is found that the F power construction enterprise has problems such as poor internal control,weak risk awareness,inadequate enterprise credit management and increased risk of accounts receivable collection in the process of implementing the internal control of accounts receivable,and the specific situation of the problem is explained and analyzed.Then,by using the interview method,combined with the interview results of the interviewees of the enterprise,the main reasons for the occurrence of the problem with the highest response rate are selected for presentation,and the analysis shows that the causes of the problem are unreasonable internal control positions,insufficient attention to the company’s accounts receivable risk,failure to set up a customer credit management department,and imperfect accounts receivable collection system.Finally,in view of the causes of the problem,suggestions for improvement are put forward,such as clarifying the internal control responsibility of accounts receivable,strengthening the popularization of risk awareness,strengthening the construction of credit system,and strengthening the collection of accounts receivable.It is expected that these suggestions can help solve the internal control problem of accounts receivable of F power construction enterprises,and also provide a reference for the power construction industry to improve accounts receivable management and reduce the risk of bad debts.