上海汽车集团股份有限公司应收账款管理内部控制问题研究

沈阳城市建设学院毕业论文AbstractIn the context of economic and trade globalization,enterprises usually use creditsales to expand sales volume and enhance competitiveness,resulting in accountsreceivable.Credit sales can increase sales volume,increase market share and enhanceeconomic benefits.But it may also make the enterprise face cash flow difficulties,which has a significant impact on the operation of the enterprise.Therefore,how tocarry out reasonable internal control of accounts receivable has become the focus ofmodern enterprise financial management research direction.Based on the research background,significance,purpose and method of theinternal control of accounts receivable,this paper points out that the internal controlof accounts receivable of Shanghai Automobile Group Co.,Ltd (hereinafter referredto as SAIC)has some problems such as improper management.resulting inunfavorable collection of accounts receivable.The main reason is that SAIC shareslack the corresponding internal control system.Therefore,I put forward specificsolutions to the problems existing in SAIC shares,and put forward a set of internalcontrol system suitable for the development of the enterprise,so as to effectivelyensure that the enterprise timely recovery of accounts receivable,in order to avoidfurther bad debts and bad debts of the enterprise accounts receivable,thus affectingthe normal production and operation activities of the enterprise.Keyword:Accounts receivable;internal control;risk assessment