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论文编号：	7876
作者编号：	2120132912
上传时间：	2015/12/8 9:16:24
中文题目：	XYSC公司应收账款内部控制问题研究
英文题目：	The Research about the Accounts Receivable Internal Control of XYSC
指导老师：	周晓苏
中文关键字：	物流企业；应收账款；内部控制
英文关键字：	Logistics enterprise; Accounts receivable; Internal control
中文摘要：	随着社会竞争的加剧和市场经济的发展，企业面临不断增大的挑战，一方面，为了应对日益激烈的市场竞争，企业不得不提供更加优惠的条件和越来越多的商业信用以争取业务，同时利润也越来越薄；另一方面，客户拖欠账款，企业自身催收效果不好，造成了许多坏账、呆账的产生。在企业的经营活动过程中，各异的经营方式以及应收账款内部控制管理力度的强弱区别等，对企业应收账款的回收产生不同程度地影响。如果企业存在过高的应收账款金额，一定影响正常的生产经营。固定资产比例小，存货比例小，总资产中应收账款的比重相对较高，这些是物流行业企业的自身特点。这些特点导致了物流行业对资金周转速度的高要求，如果物流行业的企业资金周转速度减慢，将会使得企业面临巨大的财务风险。因此，物流行业应更加重视应收账款风险的控制。本文在应收账款内部控制基本原理的基础上，分析一家物流行业企业XYSC的应收账款内部控制情况。本文首先介绍和分析了 XYSC公司从事的基本业务类型、企业目前的经营情况、应收账款的现状，包括应收账款比例、账龄等。然后分析和探讨了XYSC公司应收账款内部控制存在的问题、产生的原因，以及解决问题的方案。 本文分为六章：第一章是绪论部分。第二章是介绍相关原理知识。从第三章开始具体针对XYSC公司的具体情况做介绍和分析。第三章，介绍XYSC公司的基本情况，应收账款的形成原因、结构及账龄，和应收账款内部控制的基本情况。第四章，对XYSC公司目前应收账款内部控制中存在的问题进行分析。首先介绍存在的问题，之后讨论问题形成的原因。第五章，提出XYSC公司应收账款内部控制的改进建议。针对第四章分析出的问题，分事前、事中、事后对应收账款内部控制提出改进的具体建议。第六章是结论与展望。本文中包括图4幅，表18个，参考文献34篇。
英文摘要：	With the social competition and the development of market economy, enterprises are facing increasing challenges. On the one hand, in order to cope with the increasingly fierce market competition, enterprises have to provide more favorable conditions and more commercial credit to win business, but also more and more thin profit margins. On the other hand, customers payment delay and companies dun no efforts, resulting in a large number of bad debts. Enterprises in the course of business with different ways of operation and strong or weak different accounts receivable internal control management, etc., these accounts receivable have different degrees of impact. High accounts receivable will inevitably bring bad influence to the production and operation of enterprises. Logistics industry has its own characteristics: less fixed assets, less inventory, accounts receivable, the proportion of total assets is relatively high. These characteristics have resulted in the increase of the huge financial risk if the cash flow of the enterprise is slowed down. Therefore, the logistics industry should focus on strengthening the risk control of accounts receivable. On the basis of the basic principle of accounts receivable and internal control, this paper studies the internal control of accounts receivable in XYSC. This paper first analyzes the XYSC basic business, management, should be accounts receivable ratio and aging status. Then this paper analyzes and discusses the accounts receivable internal control problems, causes and solutions should be XYSC. This paper is divided into six chapters: The first chapter is the introduction part. The second chapter is to introduce the relevant principles of knowledge. From the third chapter, this paper introduces and analyzes the situation of XYSC. The third chapter, the paper introduces the XYSC, accounts receivable reasons, accounts receivable section structure, accounts receivable aging and account receivable internal control the basic situation. In the fourth chapter, the paper analyzes the problems in the internal control of XYSC accounts receivable. First of all, this paper introduces the problem of XYSC accounts receivable, and then discusses the causes of the formation of XYSC accounts receivable. In the fifth chapter, the paper puts forward the improvement suggestion of XYSC's internal control. The paper puts forward some suggestions on the improvement of the internal control of accounts receivable in the fifth chapter. The sixth chapter is the conclusion and prospect. The paper includes 4 pictures, 18 tables, 34 references.
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