Author(s)

Zhirong Shen and Ye Wang

Corresponding Author

Ye Wang

Abstract

Under the complicated domestic and international economic situation and the downward pressure of the larger domestic economy, the "Two assets" problem of China's manufacturing enterprises has become increasingly prominent. The large proportion of “Two assets” on corporate funds will greatly affect the operational efficiency of corporate cash flow, reduce business operating income, increase business risk, and constrain the long-term development of enterprises. Therefore, this article takes DT Company as an example, combined with DT's current “Two assets” situation and its predicament, and proposed corresponding countermeasures and suggestions for DT Company to improve “Two assets” pressure control management and strengthen internal control of enterprises.

Keywords

Accounts receivable; Inventory management; Internal control; Pressure control