JG公司應(yīng)收賬款內(nèi)部控制優(yōu)化研究
發(fā)布時間：2018-10-24 19:49
【摘要】：近年來,隨著市場經(jīng)濟(jì)的發(fā)展、商業(yè)信用在建筑施工行業(yè)的普遍應(yīng)用,應(yīng)收賬款及壞賬損失的金額在逐漸增加,應(yīng)收賬款的管理成本和機(jī)會成本也隨之上升,因此,加強(qiáng)對應(yīng)收賬款的內(nèi)部控制已成為JG建筑公司的當(dāng)務(wù)之急。本文以JG建筑公司應(yīng)收賬款內(nèi)部控制為研究對象,將應(yīng)收賬款內(nèi)部控制的相關(guān)理論和分析方法與公司實(shí)際相結(jié)合,旨在對JG建筑公司應(yīng)收賬款內(nèi)部控制存在的問題進(jìn)行分析研究。論文研究首先闡述了應(yīng)收賬款內(nèi)部控制的相關(guān)理論,借助COSO模型等對JG建筑公司應(yīng)收賬款內(nèi)部控制現(xiàn)狀進(jìn)行了實(shí)地調(diào)研和總體分析;第二,運(yùn)用層次分析法和模糊評價法,對JG建筑公司應(yīng)收賬款內(nèi)部控制影響因素進(jìn)行定性、定量研究,系統(tǒng)分析了JG建筑公司應(yīng)收賬款內(nèi)部控制缺陷主要是企業(yè)文化、資信風(fēng)險評估體系不完善、應(yīng)收賬款控制活動中授權(quán)審批不嚴(yán)格、執(zhí)行監(jiān)督方面薄弱等五個方面的因素;第三,針對存在的具體問題,制定出適合該公司的應(yīng)收賬款內(nèi)部控制制度優(yōu)化方案;最后,結(jié)合JG建筑公司的實(shí)際情況,提出了推進(jìn)公司應(yīng)收賬款內(nèi)部控制制度實(shí)施的保障措施。研究過程和結(jié)論對本公司應(yīng)收賬款內(nèi)部控制有很好的借鑒意義,對其他與之類似的企業(yè),也具有一定的參考價值。
[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.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：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.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.92
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