BH公司应收账款内部控制研究(硕士)(论文37000字)
摘要
改革开放之后，随着我国社会生产力的发展，中国的经济取得了迅速的发展，随着经济全球化的推动，我国企业面临着巨大的机遇，不过随之出现的是各行业之间越来越大的竞争压力。为提高企业自身的竞争力获取更大的发展，赊销就成为了企业提高竞争力的重要手段。赊销虽然能帮助企业提高销售量，减少存货，让企业占据更大的市场份额、提高市场占有率。但同时因赊销导致的应收账款也让企业面临着一定的回收风险，甚至影响企业利润。所以，应收账款管理水平的高低直接影响企业的利润和其核心竞争力的高低。
应收账款管理是内部管理中重要的一项组成部分，基础就在于内部控制，完善应收账款内部控制可以确保企业资金财产安全。但我国目前在这方面的研究发展还远落后于西方国家，特别是制度的不完善以及落实上的不足导致应收账款坏账问题屡见不鲜，使得企业资金使用效率大大降低，同时也出现了财务上的风险，让企业蒙受巨大损失。所以，企业如何对应收账款实施管理已经成为目前急需解决的一个问题。
一般而言，企业的应收账款内部控制机制大体上分为：事前预防，事中把控和事后把控。事前预防包括创建并优化信用政策，客户资信调查，信用交易风险预估，对客户授信与否以及授信额度与限期，制定信用赊销合同等；事中控制意为赊销交易过程当中所涉及到的产品出仓，客户签收，应收账款和到期日确定，发票开具，应收账款催缴等流程，在整个交易阶段，首先应当明确产品是否已经依照合同和订单规定出仓，及时出具发票同时告知客户，提醒其签收，财务应当及时记录探析应收账款的有关信息并做好提取坏账的准备，同时告知有关部门加紧催收欠款；事后控制大体上是指追讨逾期应收账款，公司只要发现客户有可能会发生应收账款逾期行为，便立刻做出相应对策，降低风险。
应收账款内部控制的内容，是由5个基本要素组成的。包括：内部环境，即为企业的组织纪律与架构，它是企业实施内部控制的基础，一般包括机构设置、治理结构、内部审计、权责分配、人力资源政策、企业文化等； 风险评估，是企业对经营活动中的风险进行识别与分析，系统运用风险降低、风险规避、风险分担、风险承受等风险应对策略，对风险实施有效控制；控制活动，是指企业根据风险评估的结果，针对风险采取相应的控制措施，将风险控制在企业可承受范围之内。企业可通过发现性控制与预防性控制相结合的方法，采用不相容职务相分离控制、会计系统控制、授权审批控制、绩效考评控制、预算控制等控制措施，将风险控制在企业可承受范围之内；信息沟通，信息沟通是指企业准确、及时地对内部控制有关的信息进行收集与传递，以确保信息在企业内外部之间进行有效沟通；内部监督，是指企业对应收账款内部控制的建立与实施情况进行实时监督和评价，发现其缺陷并实时进行改进。企业还应结合内部控制的监督情况，定期做出内部控制有效性的自我评价并出具相应报告。
BH公司是一家成立于1987年的国有外贸企业。经过30年的努力，企业营业额于2014年达到接近20亿人民币的峰值规模。该企业实行的是总经理负责制，以资源类商品的进口业务为主，其所在的行业为商品流通业。笔者在查阅了相关文献资料的基础上对BH公司应收账款内部控制情况进行了详细的探究。收集了BH公司赊销业务有关的财务信息，随后针对这些信息展开科学的探析，从控制环境、风险预估、控制工作、信息和交流、内部监督这5个层面对该企业应收账款内部控制情况展开了详细的陈述与探析，并通过对BH公司主营商品近几年的营业收入和毛利率分析指明其在应收账款内部控制中所存在的问题，主要有控制环境不完善，缺乏统一的风险评估体系，信用风险管理模式单一，缺乏有效地信息沟通以及内部监督力度不足等。随后笔者基于内部控制的相关理论给出了对应的解决办法以及符合该公司特征的应收账款内部控制优化意见。具体包括下列几点：营造良好的内部控制环境、建立风险评估体系、完善赊销业务控制活动、提高对赊销业务应收账款信息的收集与沟通以及加强内部监督与信息反馈工作等。
此次研究中的创新之处在于通过对内部控制五元素的基本原理分析，详细探究了BH公司外贸企业销售机制里的赊销业务应收账款内部控制的现状，利用理论同实践结合起来的办法展开了研究，同时，基于外贸公司的特殊性，以及此公司的详细发展状况，给出了其应收账款的内部控制的改良方法。其中最主要的创新点就是利用内部控制五要素原理全面地介绍、探究研究对象的应收账款内部控制。
因为时间和精力上的局限，此次研究中还有着一定的不足：首先，应收账款内部控制仅仅是企业内部控制中的一个部分，课题只是针对其进行单独的分析，而并未对应收账款和其他内控制度之间的联系进行深入探究，存在一定的局限性。其次，应收账款内部控制是企业内部的一项工作，其发展情况会受到各类因素的干扰，尤其是企业文化、绩效考评等都会带来极大的影响，同时站在不同角度的人对待问题的看法也必然存在差异。此次论文中笔者所提出的方案大都是基于理论层面进行分析，而能否在实际操作中发挥效果还有待考证。
关键词： BH公司；应收账款；内部控制；
Abstract
After the reform and opening up, with the development of social productive forces in our country, China's economy has made rapid development. With the promotion of economic globalization, Chinese enterprises are faced with tremendous opportunities, but with the emergence of more and more industries Big competitive pressure. To enhance the competitiveness of enterprises to obtain greater development, credit has become an important means to improve the competitiveness of enterprises. Although credit can help businesses to increase sales and reduce inventory, allowing enterprises to occupy a larger market share and increase market share. But at the same time, accounts receivable caused by credit also make the enterprises face certain risk of recovery and even affect the profits of enterprises. Therefore, the level of receivables management directly affects the profitability of enterprises and the level of their core competitiveness.
Accounts receivable management is an important part of internal management, based on internal control, improve the internal control of accounts receivable can ensure the safety of funds and property. However, the current research and development in this area in our country lags far behind the western countries. In particular, the imperfect system and the lack of implementation led to the bad debts of accounts receivable, making the utilization of corporate funds greatly reduced. At the same time, The risk, so that enterprises suffer huge losses. Therefore, how to manage the accounts receivable management has become an urgent need to solve a problem.
In general, corporate internal control mechanism of accounts receivable broadly divided into: prior prevention, control and post-event control. Pre-prevention includes the creation and optimization of credit policies, customer credit investigation, credit transaction risk estimation, credit granting to customers and credit limits and credit lines, and the establishment of credit sales contracts. The control means the products involved in the credit transaction process In the whole trading phase, we should first make sure whether the products have been released in accordance with the contract and the order form, and promptly issue the invoice At the same time inform the customer to remind them to sign, the financial records should be promptly recorded and analyze the accounts receivable and prepare bad debts, at the same time inform the relevant departments to step up collection of arrears; post-mortem control generally refers to the recovery of overdue receivables , As long as the company found that customers may occur overdue accounts receivable, they immediately make the appropriate countermeasures to reduce the risk.
The content of internal control of accounts receivable consists of 5 basic elements. Including: The internal environment, that is, the organizational discipline and structure of the enterprise, it is the basis for enterprises to implement internal control, generally including the establishment of institutions, governance structure, internal audit, the allocation of power and responsibility, human resources policies, corporate culture, etc. Risk assessment is The enterprise identifies and analyzes the risks in its business activities and systematically applies risk coping strategies such as risk reduction, risk aversion, risk sharing and risk tolerance to effectively control risks. Control activities refer to the results of risk assessment conducted by enterprises based on risk assessment Take appropriate control measures to control the risk within the scope of the enterprise. Enterprises can control the risk by controlling the combination of the discovery control and the preventive control, using incompatible job phase separation control, accounting system control, authorization examination and approval control, performance evaluation control, budget control and other control measures, ; Information communication, information communication refers to the enterprise accurate and timely information on internal control to collect and transfer to ensure that the information in the enterprise for effective communication between internal and external; internal supervision refers to the internal accounts receivable Control the establishment and implementation of real-time monitoring and evaluation of the defects found and real-time improvements. Enterprises should also make self-evaluation on the effectiveness of internal control regularly and issue corresponding reports according to the supervision of internal control.
BH Company is a state-owned foreign trade enterprise established in 1987. After 30 years of hard work, its turnover reached a peak of nearly 2 billion RMB in 2014. The implementation of this enterprise is the responsibility system of the general manager, with the main business of import of resources commodities, where the industry is the commodity circulation industry. On the basis of consulting the relevant documents and data, the author made a detailed inquiry into the internal control of the accounts receivable of BH Company. Collects the financial information about the credit business of BH Company, and then conducts a scientific analysis on the information, analyzes the internal control of the company's accounts receivable from the five aspects of control environment, risk estimation, control work, information and exchange, and internal supervision The situation carried out a detailed statement and analysis, and through the main business of BH Corporation's revenue and gross profit margin analysis of recent years, indicating its internal control of accounts receivable problems, there are imperfect control environment, the lack of A unified risk assessment system, a single credit risk management model, the lack of effective information communication and lack of internal supervision. Then the author gives the corresponding solutions based on the theory of internal control and the optimization of the internal control of accounts receivable in line with the characteristics of the company. Specifically include the following: to create a good internal control environment, the establishment of risk assessment system, improve credit control activities, improve credit account receivables collection and communication and to strengthen internal supervision and information feedback.
The innovation in this research lies in that the author analyzes the basic principle of five elements of internal control and explores in detail the current situation of internal control of accounts receivable in credit business in the sales mechanism of BH foreign trade enterprises and makes use of the combination of theory and practice At the same time, based on the particularity of foreign trade companies and the detailed development of this company, this paper gives an improved method of internal control of accounts receivable. One of the most important innovation is the use of internal control five elements of a comprehensive introduction to explore the research object of the accounts receivable internal control.
Because of time and energy limitations, there are still some deficiencies in this study: First, the internal control of accounts receivable is only one part of the internal control of the enterprise, the subject is only for a separate analysis, but did not respond The relationship between the account and other internal control systems is explored in depth, and there are some limitations. Second, the internal control of accounts receivable is a work within an enterprise. Its development will be disturbed by various factors, especially corporate culture and performance appraisal. At the same time, people from different angles The views on the problem are bound to vary. Most of the solutions proposed by the author in this paper are based on theoretical analysis, and whether the effect can be exerted in actual operation remains to be verified.
Keywords: BH company; Account receivable; Internal control;
目录
第1章绪论 1
1.1研究背景和意义 1
1.1.1研究背景 1
1.1.2研究意义 1
1.2文献综述 2
1.2.1国内外内部控制研究综述 2
1.2.2应收账款内部控制研究 3
1.3研究方法 5
1.4论文创新点 6
1.5研究内容与论文结构 6
第2章应收账款内部控制相关理论综述 8
2.1应收账款内部控制概念 8
2.2应收账款形成原因 8
2.2.1外部原因 9
2.2.2内部原因 10
2.3应收账款内部控制的目的及意义 11
2.4应收账款内部控制要素 12
2.4.1控制环境 12
2.4.2风险评估 12
2.4.3控制活动 12
2.4.4信息与沟通 13
2.4.5内部监督 13
第3章 BH公司应收账款内部控制现状 14
3.1BH公司概况 14
3.1.1BH公司简介 14
3.1.2BH公司组织结构 14
3.1.3BH公司经营产品及销售模式 15
3.2BH公司应收账款现状 22
3.2.1BH公司应收账款形成原因 22
3.2.2BH公司应收账款账龄结构及应收账款增长速度分析 23
3.2.3应收账款对BH公司经营的影响 24
3.3BH公司应收账款内部控制现状 26
3.3.1BH公司赊销业务模式审批现状 26
3.3.2BH公司国内贸易信用赊销风险管理办法 26
第4章 BH公司应收账款内部控制问题分析 29
4.1控制环境 29
4.1.1信用管理部门缺失 29
4.1.2业务人员风险意识淡薄 30
4.1.3管理层急功急利 30
4.2缺乏统一的风险评估体系 30
4.3控制活动分析 31
4.3.1信用风险管理模式单一 31
4.3.2缺乏赊销业务事前、事中、事后联动管理制度 32
4.4缺乏有效的信息沟通 32
4.5缺乏有力的内部监督 33
第5章 BH公司应收账款内部控制的改进对策 34
5.1营造良好的内部控制环境 34
5.1.1完善公司组织架构与权责分配 34
5.1.2加强全体员工的风险防范意识 35
5.1.3完善企业文化建设 35
5.2建立风险评估体系 36
5.2.1设置信用风险评估机制 36
5.2.2制定合理的信用政策及信用评价标准，确定风险应对策略 36
5.3完善赊销业务控制活动 36
5.3.1完善赊销客户的信用管理 36
5.3.2建立健全应收账款的确认、跟踪和催收流程 37
5.4提高赊销业务应收账款信息的收集与沟通 37
5.5加强内部监督与信息反馈 38
5.5.1提高赊销业务各流程监督与检查力度 38
5.5.2提高赊销业务各流程的信息反馈力度 38
第6章结论 39
6.1主要研究结论 39
6.2研究的不足与展望 40
参考文献 41
致谢 45 |
