An Analysis of the Problems Existing in Internal Control of Accounts Receivable-A Case Study of Haier Group

DOI

10.2991/macmc-17.2018.101How to use a DOI?

Keywords

Accounts Receivable; Internal Control; Haier Group

Abstract

In this new market system, Chinese enterprises have been developing as more transparent and healthier entities which feature the transparency of financial information and taxation rationalization. The current policies are beneficial to the stability of the industry. However, due to the deficiency of management, internal control and risk assessment, some enterprises have to face extraordinary difficulties and challenges. This paper analyzes the industry situation and the present situation of internal control of accounts receivable in Haier Group, identifies the problems existed in internal control of accounts receivable, and assesses the internal control system of Haier Group. Based on the problems identified and the latest theories, this paper attempts to redesign the internal control system of accounts receivable for Haier Group, and propose possible solutions to the existing problems concerning the design and execution of internal control.

Copyright

© 2018, 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  - Mengyu Wang
PY  - 2018/01
DA  - 2018/01
TI  - An Analysis of the Problems Existing in Internal Control of Accounts Receivable-A Case Study of Haier Group
BT  - Proceedings of the 2017 4th International Conference on Machinery, Materials and Computer (MACMC 2017)
PB  - Atlantis Press
SP  - 544
EP  - 547
SN  - 2352-5401
UR  - https://doi.org/10.2991/macmc-17.2018.101
DO  - 10.2991/macmc-17.2018.101
ID  - Wang2018/01
ER  -