石大胜华应收账款内部控制优化研究

论文总字数：20180字

摘 要

应收账款对企业在促进销售、提高业绩等方面有着积极的推动作用，但与此同时又会产生一定的成本，提高了企业的经营风险，所以加强应收账款的内部控制管理逐渐成为企业需要研究的重要课题。

本文选取的研究对象石大胜华公司是一个以化工产品为基础，致力于新能源化学品的生产及销售为一体的国际化能源企业。公司的应收账款也随着近些年的经济发展开始逐年增长，大量的应收账款有可能会导致企业存在虚拟盈利的现象，从某些方面也说明了公司的应收账款内部控制还存在一定的问题。久而久之，得不到及时控制的应收账款必定会给企业带来资金风险，甚至会威胁到企业的生存。我国大部分企业现如今由于赊销行为的盛行在应收账款方面多多少少都面临着应收账款的回收方面的问题，为解决这一问题，必须从企业内部控制管理下手，优化企业应收账款的内部控制。石大胜华年度报表显示该企业从2017年开始应收账款数额逐年提升，意味着成为坏账的可能性也大大加强了，必须及早采取措施控制。

本篇文章首先阐释了课题的研究背景、研究内容以及研究目的以及研究方法，在阐明公司目前经营现状后，通过对公司历年发布的年报对应收款项进行分析研究，对比石大胜华近年来应收款项方面的变化趋势。再通过与同行业六国化工的应收账款对比分析，研究石大胜华应收账款在行业内所处层次水平。主要涉及到应收账款的内容、历年期末余额和期间发生额；内部控制的含义、COCO内部控制理论四要素、COCO框架的基本原理和目标，应收账款与内部控制的关系和一般原则。为本文的后续分析奠定了理论依据。其次，在分析了石大胜华应收账款内部控制的管理现状的基础上，重点基于COCO内部控制框架分析了石大胜华应收账款内部控制存在的问题，并提出了相应的解决问题的对策，从而完善石大胜华应收账款内部控制管理的平台。

关键词：石大胜华；内部控制；应收账款；内部控制优化

Research on Internal Control Optimization of Accounts receivable of SHANDONG SHIDA SHENGHUA CHEMICAL GROUP

Abstract

Accounts receivable plays a positive role in promoting sales and improving performance of enterprises, but at the same time, it will produce certain costs and increase the business risk of enterprises. Therefore, strengthening the internal control and management of accounts receivable has gradually become an important topic for enterprises to study.

SHANDONG SHIDA SHENGHUA CHEMICAL GROUP, the research object selected in this paper, is an international energy enterprise which is based on chemical products and committed to the production and sales of new energy chemicals. The company"s accounts receivable also began to increase year by year with the economic development in recent years. A large number of accounts receivable may lead to the phenomenon of virtual profit in the enterprise. In some aspects, it also shows that the company"s internal control of accounts receivable still has some problems. Over time, receivables that cannot be controlled in time will certainly bring capital risks to enterprises, and even threaten the survival of enterprises. Most enterprises in our country are now facing the problem of receivables recovery more or less due to the prevalence of credit sales. In order to solve this problem, we must start from the internal control management of enterprises and optimize the internal control of enterprise receivables. Shi"s annual report shows that the company"s accounts receivable have been increasing year by year since 2017, which means the possibility of bad debts has also been greatly strengthened and measures must be taken to control them as soon as possible.

This paper first explains the research background, research content, research purpose and research methods of the subject. After clarifying the current operating situation of the company, it analyzes and studies the receivables through the annual reports released by the company over the years, and compares the change trend of the receivables of SHANDONG SHIDA SHENGHUA CHEMICAL GROUP in recent years. Then through the comparison and analysis of accounts receivable with six other countries in the same industry, the level of accounts receivable of SHANDONG SHIDA SHENGHUA CHEMICAL GROUP in the industry is studied. It mainly involves the content of accounts receivable, the end balance of the calendar year and the amount incurred during the period; The meaning of internal control, four elements of COCO internal control theory, the basic principles and objectives of COCO framework, the relationship between accounts receivable and internal control and general principles. It lays a theoretical basis for the subsequent analysis of this paper. Secondly, based on the analysis of the current management situation of the internal control of accounts receivable SHANDONG SHIDA SHENGHUA CHEMICAL GROUP, focusing on the internal control framework of COCO analysis of the internal control of accounts receivable SHANDONG SHIDA SHENGHUA CHEMICAL GROUP existing problems, and put forward the corresponding countermeasures to solve the problem, so as to improve the internal control management platform of accounts receivable SHANDONG SHIDA SHENGHUA CHEMICAL GROUP.

Keywords: SHANDONG SHIDA SHENGHUA CHEMICAL GROUP; internal control; accounts receivable; Internal control optimization research

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.2.1 研究目的 1

1.2.2 研究意义 1

1.3 研究内容与方法 2

1.3.1 研究内容 2

1.3.2 研究方法 2

第二章 相关理论和文献综述 3

2.1 相关理论 3

2.1.1 应收账款 3

2.1.2 应收账款内部控制制度 3

2.1.3 COCO内部控制框架 3

2.2 文献综述 4

2.2.1 应收账款内部控制的关键 4

2.2.2 应收账款方面存在的问题 4

2.2.3 内部环境制度的现状以及修改提升 4

2.2.4 文献述评 5

第三章 石大胜华应收账款内部控制现状 6

3.1 应收账款相关的主要财务指标 6

3.1.1 石大胜华应收账款财务指标对比 6

3.1.2石大胜华应收账款情况分析 6

3.2 应收账款内部控制环境分析 8

第四章 石大胜华应收账款内部控制存在的问题 9

4.1 应收账款数额逐年增加 9

4.1.1外部层面存在的问题 9

4.1.2内部层面存在的问题 9

4.1.3销售人员存在的问题 9

4.2 超过三年的应收账款数量大、难以回收 9

4.2.1 长期应收账款数额过大 9

4.2.2 长期应收账款的收回存在较大的问题 9

4.3 缺乏行之有效的应收账款风险监管措施 10

第五章 COCO理论框架下石大胜华应收账款内部控制的优化研究 11

5.1 目的：拟定计划、识别风险 11

5.2 承诺：职责分离 11

5.3 能力：提高员工素质水平 11

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