文档介绍：企业应收账款内部控制探讨
【摘要】随着市场经济发展和社会竞争的加剧,企业为了扩大市场占有率,越来越多地运用商业信用进行促销。此外,我国的社会信用基础还比较薄弱,社会信用体系尚不完备,因此出现企业间拖欠现象严重,造成企业往来账款增加,产生大量呆账、坏账。本文从分析应收账款的产生原因、对企业的影响入手,针对应收账款内部控制主要存在的问题,设计应收账款内部控制体系,并提出有效的保障措施,增强企业风险防范能力。
【关键词】应收账款;内部控制;资金链
Enterprise accounts receivable internal control
MiaoDongHui bureau of tangshan in hebei tangshan 063000
【 abstract 】 along with the market economic development and petition intensifies, the enterprise in order to enlarge the share of market, more and more use mercial credit for promotion. In addition, China's social credit foundation is weak, the social credit system is plete, therefore appear between enterprises in arrears phenomenon seriously, cause enterprise with receivable increase, produce a large amount of the occurring, bad debts. Based on the analysis of the causes of the accounts receivable, the influence of the enterprise, in view of the main problems existing in the internal control of accounts receivable, accounts receivable internal cont
rol system design, and puts forward effective security measures, the enhancement enterprise risk prevention ability.
【 key words 】 the accounts receivable. The internal control; Capital chain
应收账款作为一种商业信用,大量存在与企业的日常生产经营过程中,应收账款会导致企业大量流动资金被不合理占用,加大了企业的财务风险。如果应收账款管理不善会产生巨额的坏账损失,可使企业由盈利变为亏损甚至破产。然而应收账款内部控制制度却一直以来未受到企业高层管理人员及会计职能部门的重视。究其原因,一是企业原有的旧体制造成了企业粗放的管理模式;二是企业高层领导对控制经营风险缺乏足够正确的认识;三是许多企业对如何建立