Discussion on internal control of account receivable of small and medium-sized enterprises

DOI

10.2991/hsmet-19.2019.9How to use a DOI?

Keywords

Account receivable, Internal control, Risk point.

Abstract

There are a large number of the SME in China,which occupy the majority of the enterprise.The SME are usually composed of individuals, a few people or families. The number of employee is small. Most of the production and operation of enterprises are directly managed by the owners and are less affected by the outside world. Therefore, there are many problems in internal control.At the same time, SME have a wide range of business scope, high operating costs, difficult economic benefits, poor ability to withstand operational risks, weak funds, and poor fundraising capabilities. On the one hand,account receivable can help enterprises expand sales and reduce inventory; on the other hand, the occurrence of bad debt in account receivable is not uncommon, and it greatly occupies corporate funds. Therefore, the study on the problems existing in the management of account receivable of SME is necessary.And the effective improvement strategy can help SME make full use of account receivable to improve the economic benefits of enterprises.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aiqin Li
PY  - 2019/07
DA  - 2019/07
TI  - Discussion on internal control of account receivable of small and medium-sized enterprises
BT  - Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019)
PB  - Atlantis Press
SP  - 45
EP  - 49
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-19.2019.9
DO  - 10.2991/hsmet-19.2019.9
ID  - Li2019/07
ER  -