论企业应收账款的内部管理.pdfVIP

7 8 ( ) V o l7 ,N o8 2007 12 Journal o f K unm ing U n iversity of Sc ience and T echno logy D ec2007 1 刘春娟 ( 650093) : 在市场竞争日趋激烈的情况下 赊销成为企业扩大销售的重要手段 也就此产生了应收账 款目前 拖欠企业账款的用户日益增多 应收账款的回收难度也越来越大 给企业造成经营上的风险 因此 企业应设立专门的信用管理部门 并与销售财务部门对应收账款进行监控对于存在的逾期应 收帐款 企业应成立专门机构进行催讨 争取及时收回债权管理好应收账款 有利于加快企业资金周 转 提高资金使用效率 也有利于防范经营风险 维护投资者利益 促进经济效益的提高 : 企业; 应收账款; 内部管理 : F230 : A : 1671- 1254 ( 2007) 08- 0055- 06 On Internal Control of Enterprise A ccounts Receivable LIU Chunjuan ( Kunm ing U n iversity o f Sc ience T echno logy ,K unm ing ,Y unnan 650093 ,Ch ina) Abstract: W ith the m arket com petition becom ing increasing ly heated ,enterprises try to im prove their sales by variousm eans inc lud ing accoun t sale wh ich is resulted in accounts receivable. Now adays ,there are m ore and m ore custom ers ow ing m oney to enterprises ,and the difficulty in recovering the accounts rece ivable is increas ing ly grea,t lead ing to operational risks for enterprises and severe ly influenc ing the surv ival and deve lopm ent of enterprises. Therefore ,enterprises shall set spec ial departm en t for cred it m anagem ent and conduct occurrence m on ito ring ,A s for overdue accounts rece ivab le ,the enterprise sha ll estab lish spec ial organ ization for recovery to recover the deb t in tim e. Sound m anagem ent o f accounts receivable can acce lerate the cap ita l turnover o f the en terprise ,improve the capital utilization rate as w ell as prevent operational risks ,protect the investors interests and prom ote the im provem ent of econom ic benefits. K ey words: enterprise; accoun