中小企业应收账款内部控制研究——以深圳市盈谷光电科技有限公司为例.docx

AStudyonInternalControlofAccountsReceivablefromSmallandMediumEnterprises——ToShenzhenYingguOptoelectronicTechnologyCo.,Ltd.

Absrtact:Inrecentyears,withtherapiddevelopmentofeconomyandtheincreasinglyfiercecompetitioninthemarket,accountsreceivablehasbecomeanindispensableandimportantfactorinChina,andthesizeandrecoverytimeofaccountsreceivableplayanirreplaceableroleinthedevelopmentofthisenterprise.Especiallyfortheenterpriseswithjuststartedandinsufficientfunds,ifwewanttoexpandthemarketandoccupythemarket,soastoobtainmorecustomers,weshouldmakegooduseoftheroleofaccountsreceivable.

ShenzhenYingguOptoelectronicTechnologyCo.,Ltd.isanewlyestablishedelectronictechnologycompany,inordertoexpanddemand,creditsalesareessential,intheprocesswillproducealargenumberofaccountsreceivable.Becauseofitsownreasons,therearesomeessentialaccountsreceivableproblems,whichleadtothecompanyhasapossiblerisk.Againstthisbackground,itneedtotakesomemeasurestoremedyit.

Inordertofindoutthecommonproblemsintheaccountsreceivableprocessofourenterprisesandthecausesofsuchproblems,thispaperputsforwardcorrespondingsolutions,thusanalyzingwhetherShenzhenyingguphotoelectrictechnologyco.,ltd.hascorrespondingproblemsandcarryingoutdetailedresearch.Byanalyzingthecompositionofthecompany,seeifithasthesameproblems,analyzeit,understanditscauses,andfindoutthecountermeasurestocreateagooddevelopmentprospectfortheenterprise.

Keywords:smallholding-enterprise,accountsreceivable,internalcontrol

目录

TOC\o1-3\h\u第一章引言 1

1.1研究背景和意义 1

1.1.1研究的背景 1

1.1.2研究的意义 1

1.2国内外研究情况 2

1.2.1国内研究状况 2

1.2.2国外研究成果 3

1.3研究的主要内容和拟解决的问题 4

1.3.1研究内容 4

1.3.2拟解决问题 4

第二章我国中小企业应收账款内部控制现状和问题分析 5

2.1中小企业应收账款内部控制现状 5

2.2中小企业应收账款内部控制存在的问题 5

2.2.1应收账款的事前、事中和事后控制不合理 5