Author(s)

Deyan Long and Kun Zhang

Corresponding Author

Deyan Long

Abstract

Abstract: Accounts receivable plays a pivotal role that cannot be ignored among many assets. In China, the credit management system is not perfect, which makes the management of accounts receivable of listed companies unsatisfactory. The main problems include the lack of risk awareness of the upper leaders, the unreasonable establishment of departments, the mismatch of power and responsibility between departments, and the imperfect supervision system. After studying the basic theory of accounts receivable internal control, this paper investigates the current situation of accounts receivable management of Zoomlion, analyzes the problems that may exist in the internal control of accounts receivable of the company and puts forward the feasible countermeasures. The results of the research may provide reference for listed companies in related industries including the Zoomlion.

Keywords

Keyword: Listed Company; Accounts Receivable; Internal Control