JG公司应收账款内部控制优化研究
发布时间：2018-10-24 19:49
【摘要】：近年来,随着市场经济的发展、商业信用在建筑施工行业的普遍应用,应收账款及坏账损失的金额在逐渐增加,应收账款的管理成本和机会成本也随之上升,因此,加强对应收账款的内部控制已成为JG建筑公司的当务之急。本文以JG建筑公司应收账款内部控制为研究对象,将应收账款内部控制的相关理论和分析方法与公司实际相结合,旨在对JG建筑公司应收账款内部控制存在的问题进行分析研究。论文研究首先阐述了应收账款内部控制的相关理论,借助COSO模型等对JG建筑公司应收账款内部控制现状进行了实地调研和总体分析;第二,运用层次分析法和模糊评价法,对JG建筑公司应收账款内部控制影响因素进行定性、定量研究,系统分析了JG建筑公司应收账款内部控制缺陷主要是企业文化、资信风险评估体系不完善、应收账款控制活动中授权审批不严格、执行监督方面薄弱等五个方面的因素;第三,针对存在的具体问题,制定出适合该公司的应收账款内部控制制度优化方案;最后,结合JG建筑公司的实际情况,提出了推进公司应收账款内部控制制度实施的保障措施。研究过程和结论对本公司应收账款内部控制有很好的借鉴意义,对其他与之类似的企业,也具有一定的参考价值。
[Abstract]:In recent years, with the development of market economy and the widespread application of commercial credit in construction industry, the amount of loss of accounts receivable and bad debts is gradually increasing, and the management cost and opportunity cost of accounts receivable are also rising. Strengthening the internal control of accounts receivable has become an urgent task for JG Construction Company. This paper takes the internal control of accounts receivable of JG construction company as the research object, and combines the theory and analysis method of the internal control of accounts receivable with the practice of the company. The purpose of this paper is to analyze and study the problems existing in the internal control of accounts receivable in JG Construction Company. In this paper, firstly, the theory of internal control of accounts receivable is expounded, and the current situation of internal control of accounts receivable in JG construction company is investigated and analyzed by COSO model. Secondly, the AHP and fuzzy evaluation method are used to analyze the internal control of accounts receivable. Through qualitative and quantitative analysis of internal control factors of accounts receivable in JG construction company, this paper systematically analyzes that the defects of internal control of accounts receivable in JG construction company are mainly corporate culture, and the credit risk assessment system is not perfect. In account receivable control activities authorization is not strict, the implementation of supervision is weak and other five factors; third, in view of the specific problems, to develop a suitable for the company's internal accounts receivable control system optimization scheme; finally, Combined with the actual situation of JG Construction Company, this paper puts forward the safeguard measures to promote the implementation of the internal control system of the company's accounts receivable. The research process and conclusion have good reference significance to the internal control of accounts receivable of our company, and also have certain reference value to other similar enterprises.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92
[Abstract]:In recent years, with the development of market economy and the widespread application of commercial credit in construction industry, the amount of loss of accounts receivable and bad debts is gradually increasing, and the management cost and opportunity cost of accounts receivable are also rising. Strengthening the internal control of accounts receivable has become an urgent task for JG Construction Company. This paper takes the internal control of accounts receivable of JG construction company as the research object, and combines the theory and analysis method of the internal control of accounts receivable with the practice of the company. The purpose of this paper is to analyze and study the problems existing in the internal control of accounts receivable in JG Construction Company. In this paper, firstly, the theory of internal control of accounts receivable is expounded, and the current situation of internal control of accounts receivable in JG construction company is investigated and analyzed by COSO model. Secondly, the AHP and fuzzy evaluation method are used to analyze the internal control of accounts receivable. Through qualitative and quantitative analysis of internal control factors of accounts receivable in JG construction company, this paper systematically analyzes that the defects of internal control of accounts receivable in JG construction company are mainly corporate culture, and the credit risk assessment system is not perfect. In account receivable control activities authorization is not strict, the implementation of supervision is weak and other five factors; third, in view of the specific problems, to develop a suitable for the company's internal accounts receivable control system optimization scheme; finally, Combined with the actual situation of JG Construction Company, this paper puts forward the safeguard measures to promote the implementation of the internal control system of the company's accounts receivable. The research process and conclusion have good reference significance to the internal control of accounts receivable of our company, and also have certain reference value to other similar enterprises.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92
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