文档介绍：内蒙古财经学院本科毕业论文
浅谈企业应收帐款的内部控制
—以E公司为例
作者: 梁娜
专业: 会计(本科)
联系电话: **********
准考证号: 020309200074
内容提要
在现代市场经济中,随着竞争的日益激烈,信用关系或信用方式已成为社会经济运行的主要形式。企业要生存与发展,必须要不断的通过市场行为加大自身的产品或劳务的销售力度。充分有效运用赊销手段就是企业的一个重要途径。不过在采用这一策略提高企业销售的同时,企业的管理者们却遭遇了随之而来的应收账款问题。如果不能有效地解决应收账款问题,就难以发挥赊销策略的作用。
因此,本文以E公司作为研究对象,首先阐述了应收账款的定义和内部控制的内涵,然后分析了应收账款内部控制的必要性。利用E公司2007-2009年的财务报表数据计算应收账款的相关财务指标,分析E公司应收账款内部控制的现状以及存在的问题,最后,针对这些问题,提出了完善企业应收账款内部控制的措施建议,希望能够帮助企业在激烈的市场竞争中,减少风险,扩大销售,提高经营管理效益。
关键词: 应收账款内部控制 E公司
Abstract
In the modern market economy, with the increasingly petition way of credit or credit relationship has e the main form of economic operation. Enterprises to survive and develop must be continuously increased through market conduct its own product or service sales efforts. Full and effective use of credit instruments is an important way panies. However, using this strategy to improve business sales business managers have encountered problems of attendant receivables. If the problem of accounts receivable can not been effectively solved the role of credit policy is difficult to be played.
Therefore, in this article E enterprises as the research object definition of accounts receivable and connotation of internal control has been described. The need for internal control accounts receivable is analyzed. Using of pany's financial statements to calculated from data related to 2007-2009 financial indicators of accounts receivable pany's accounts receivable status and internal control problems are analyzed. Finally, to solve these problems, measures of improving the internal control enterprise accounts receivable are proposed to help enterprises in the petition in the market to reduce risk, increase sales and improve management efficiency.
Key words : Accounts receivable; Internal Control;E enterprises
目录
一、应收账款的基本概念 4
二、企业应收账款内部控制制度的现状分析——以E公司为例 4
(一)E公司概况 4
(二)E公司应收账款现状 4
(三)E公司应收账款内部控制的现状 4
(四)E公司应收账款内部控制的存在的问题 4
三、完善企业应收账款的内部控制措施建议 4
(一)设立专门的信用部门,建立客户信用评估体系 4
(二)建立完善的合同管