Accounts Receivable Management Based On Enterprise Internal Control

Accounts receivable is not only an important part of the current assets of enterprises,but also a part of the social credit system.Strengthening the internal control system of accounts receivable can improve the capital operation of enterprises,alleviate the capital pressure of enterprises,and help enterprises occupy a seat in the increasingly fierce market competition.Accounts receivable management is an important part of the company’s financial management and internal control.In today’s economic downturn and the rapid development of commercial credit,only by paying more and more attention to the management of accounts receivable,establishing and improving relevant systems and improving all links of accounts receivable management can we promote the smooth operation of enterprises.However,in the process of accounts receivable management of most enterprises,there are still some problems,and the situation of bad debts can not be solved.Many companies are facing the risk of tight cash flow caused by untimely collection of accounts receivable.Company S has entered the current new energy industry,and the competition is under great pressure.In order to quickly occupy a seat in the market,Company S has adopted a large number of credit sales methods for sales.Although credit sales can increase the company’s sales revenue in a short term However,it will lead to an increase in the risk of bad and bad debts.By the end of 2020,there will be problems in the management of S company’s accounts receivable,the bad debt rate of large accounts receivable is high,and the operation of the company has been significantly affected.Therefore,for S company For example,how to balance accounts receivable management,how to identify the difficulties and risks of accounts receivable management,and timely check,is a huge challenge for S company.This paper analyzes and summarizes the previous research,summarizes the phenomenon of S company and puts forward targeted development strategies.Through the analysis and understanding of the company’s operation,it is considered that the current pressure of accounts receivable management of S company is large,which brings significant risks to the company’s accounts receivable management.The reasons for these phenomena are that S company does not pay enough attention to accounts receivable management and there are defects in internal design,Due to the lack of special credit management department,the results of internal audit of accounts receivable have not been paid effective attention.This paper puts forward effective countermeasures according to the above problems,and puts forward effective safeguard measures for the proposed countermeasures,so as to provide some reference for the development of similar enterprises.