Author(s)

Jianwei Ma ¹, Wanqiang Ge ¹

Affiliation(s)

¹ School of Economics and Management, Lanzhou University of Technology, Lanzhou City, Gansu Province, China

Corresponding Author

Jianwei Ma

ABSTRACT

In the face of the increasingly fierce market competition environment, credit sales have gradually become a means for enterprises to face competition. However, the construction period of engineering projects is long and involves a large amount of funds. If the owners fail to make payments in a timely manner for a long time, it will increase the scale of the enterprise's accounts receivable, reduce the liquidity of funds, increase the risk of bad debts, and affect the stable daily operation of the enterprise. Therefore, construction enterprises need to improve the internal control level of accounts receivable. Taking Xiaoshan Landscape Company as the research object, this paper has sorted out the current situation of the internal control of the company's accounts receivable, discovered the existing problems and causes in the internal control of the company's accounts receivable, and put forward improvement suggestions in view of the existing problems and causes to promote the healthy development of the company.

KEYWORDS

Construction Enterprises, Accounts Receivable, Internal Control, Xiaoshan Landscape Company

CITE THIS PAPER

Jianwei Ma, Wanqiang Ge, Research on the Improvement of Internal Control over Accounts Receivable of Xiaoshan Landscape Company. Financial Engineering and Risk Management (2025) Vol. 8: 14-23. DOI: http://dx.doi.org/10.23977/ferm.2025.080103.

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