文档介绍：燕山大学
学士论文
题目: 浅谈我国企业应收账款内部控制
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浅谈我国企业应收帐款内部控制
(燕山大学里仁学院会计学 07级)
[摘要]:应收账款是企业在信用活动中形成的债权性资产,是企业适应市场与自我发展需要,通过赊销方式,以弥补单纯的现销方法的缺陷而采取的强化企业市场竞争地位和实力,扩大销售,增加收益,节约存货资金占用,降低存货管理成本而采取的一种促销方式。但是长期以来,由于在应收账款的管理上缺乏应有的内部控制制度,造成部分企业应收账款金额大、时间长、风险高,导致企业资产质量严重恶化。鉴此,完善应收账款内部控制机制,堵塞其漏洞,还原会计资料的真实性,最大化地降低应收账款投资风险,是建立现代企业制度、完善企业法人结构、优化企业资产质量的一个十分重要的环节。
[关键词]:应收账款; 内部控制; 风险; 对策
Abstract: Accounts receivable are the credit activities of enterprises in the form of bond assets, the enterprise needs to adapt to market and self-development,By way of credit to make up a simple marketing methods are adopted to strengthen the petitive position and strength of the enterprise market, expand sales, increase revenue,Save funds used inventory, reduce inventory management costs to a sales a long time, the accounts receivable due to the lack of proper management of the internal control system, resulting in some enterprises, a large amount of accounts receivable, long duration and high risk, which causes a serious deterioration in asset view of this, improve the internal control mechanism accounts receivable, close the loopholes, to restore the authenticity of accounting data, reduce accounts receivable to maximize the investment risk is to establish modern enterprise system, improve the corporate legal structure, optimize the quality of