广州希光财务公司应收账款内部控制存在的问题与对策.docxVIP

五邑大学本科生毕业论文 致谢 摘要 如今，现代企业的管理方向逐渐朝着信息化、技术化发展，越来越多的管理者也更加重视企业的内部控制问题。而随着赊销的销售方式在各种行业运用得越来越广泛，企业的应收账款内控问题也逐渐暴露在大众面前。 广州希光财务公司作为本文的研究对象，身处代理记账行业，为了比同行更快一步地占领市场，它在发展初期就采用了赊销与现销相结合的销售方式，而这种销售方式也使其存在应收账款总量大、回款不灵活、增长速度快等不良问题。同时，作为一家相对年轻的企业，它不能根据公司实际发展情况实施合适的应收账款内部控制制度，首先遗漏了客户信用管理这方面的内容，其次也没有合理地发挥内部审计的作用，使应收账款问题得不到解决。 本文针对广州希光财务公司，对其应收账款内部控制制度现状进行解析，找出了其中存在的部分问题：风险评估和信用分级体系缺失、回款催收制度不完善、没有建立应收账款内部控制制度；其次根据实际分析情况，提出对应的优化措施，分别是：建立信用管理体系、健全内部审计制度以及完善内部控制环境，为希光财务及同类型的代理记账公司应收账款内控体系的优化和发展提供了参考。 关键词：应收账款；内部控制；经营风险；改进措施 Abstract Nowadays,modern enterprise management gradually moves towards informatization and technicalization,and enterprise internal control has become a concern of more and more managers.With the wide application of credit sales in various industries,the internal control of accounts receivable has been exposed to the public. Guangzhou XiGuang Finance Company is the research object of this paper.In the agency account industry,in order to occupy the market faster step by step than its counterparts,it uses the combination of credit sales and sales in the early stage of development.But this kind of sale way also leads to undesirable problems such as the receivable amount is big,collect money is not agile,and rapid growth rate.At the same time,as a relatively young enterprise,it does not have a set of relatively perfect accounts receivable internal control system.Neither the establishment of a separate credit management department,nor well play the role of internal audit,which cause the accounts receivable problem can not be solved. This paper mainly find the unreasonableness in this company.First,credit management mechanism is not so good.Second,the accounts receivable internal control system of this company is missing.Finally,according to the result of investigation and analysis,the optimization measures are put forward:perfecting credit management mechanism, strengthening internal control activities and perfecting supervision system.What`s