应收账款内部控制研究—以科大讯飞股份有限公司为例

摘要

随着世界经济的迅速发展，“互联网+”时代顺势到来，我国IT行业作为经济发展的一个重要组成部分，在企业激烈竞争中选择了最为普遍应用的策略——赊销策略，利用赊销战略来扩展自身的业务，增加营业总收入，占据更大的市场。随着企业大量运用赊销模式，企业更需要注重自身应收账款的内部控制。因此，企业应当建立并完善与自身实际发展状况相符合的应收账款内控机制。本篇论文查阅了大量国内外的与应收账款内控机制有关的研究资料，并对其中的理论成果进行了收集与整理，并以2016年至2018年应收账款、应收账款周转率等数据为基础，对科大讯飞公司应收账款内部控制现状进行了剖析，揭示出科大讯飞公司应收账款基数大，收账速度慢，账龄较长，资产流动性弱等问题，提出要改善企业应收账款内部控制，不仅需要公司各个部门通力合作，互相配合，而且需要针对不同公司的情况，制定相应的应收账款内部控制方案并调整完善等建议，从而促进我国企业的快速发展。

关键词：应收账款，风险评估，内部控制

Abstract

With the rapid development of world economy, "Internet +" era conveniently, the IT industry in China as an important part of economic development, the enterprise in the fierce competition to select the most common application of strategy - credit sales strategy, using the credit strategy to expand their business, increase operating revenue, occupy the bigger market. With a large number of enterprises using credit mode, enterprises need to pay more attention to their own accounts receivable internal control. Therefore, enterprises should establish and improve the internal control mechanism of accounts receivable in line with their actual development situation. This paper refer to a number of domestic and foreign research data related to the accounts receivable internal control mechanism, and the theoretical achievements of the collection and sorting, and in 2016 to 2018, accounts receivable, accounts receivable turnover ratio and other data as the foundation, to hkust xunfei company accounts receivable internal control present situation has carried on the analysis, reveals the hkust fly to large company accounts receivable, collect slow, aging, weak liquidity problems, put forward to improve the enterprise accounts receivable internal control, not only need the company various departments work together to cooperate with each other, and need for different companies, Make corresponding accounts receivable internal control scheme and adjust and improve Suggestions, so as to promote the rapid development of China's enterprises.

Key words: accounts receivable,risk assessment , internal control

目录

1.绪论 (2)

1.1研究背景和重要性 (2)

1.2研究方法以及内容 (3)

2. 国内外文献综述 (4)

2.1国外文献综述 (4)

2.2国内文献综述 (5)

3.企业应收账款内部控制理论 (6)

3.1应收账款的概念 (6)

3.2应收账款内控五大要素 (6)

3.3应收账款内控需要遵循的原则 (8)

4.科大讯飞公司应收账款的内部控制情况与分析 (9)

4.1科大讯飞公司简介 (9)

4.2科大讯飞公司应收账款内控实际情况的研究 (9)

4.3科大讯飞公司当前应收账款内部控制分析的不足之处 (11)

5 .科大讯飞公司应收账款内控机制完善建议 (12)

5.1优化内部环境，完善风评体系 (12)

5.2完善内部控制，明确部门责任 (12)

5.3加强信息沟通，做到信息共享 (12)

6.研究结论 (13)

参考文献 (13)

致谢..................................... 错误!未定义书签。

1.绪论

1.1研究背景和重要性