企业应收账款内部控制风险防范.docVIP

本 科 毕 业 设 计 论 文 题 目 企业应收账款内部控制风险防范 系 别 管理系 专 业 会计学 班 级 会计801班 学 号 学生姓名 高敏 指导老师 孟艳玲 2012 年4月摘 要 随着市场经济的发展，许多企业应收账款居高不下，已成为经济运行中的一大顽症。为此，企业管理者必须重视对应收账款的分析，加强应收账款的管理，尽量减少因应收账款无法收回而造成的损失。本文主要从应收账款的概念入手，通过分析企业应收账款管理的现状、存在问题及应收账款给企业带来的风险，得出应收账款形成的原因，并提出加强应收账款管理、降低应收账款坏账损失的防范措施。 本文从的定义及内容在企业生产循环中的重要作用，内部控制的内容与涉及的部门，在过程中出现的问题，从不同角度、全方位的在理论上进行了阐述ABSTRACT With the development of market economy, there are more and more receivables in enterprises,which become a big problem. Therefore, enterprise managers must pay attention to the analysis and management of accounts receivable, and reduce the loss of bad debt. This article introduces the concept of accounts receivable at first, then comes up with the reason of accounts receivable by analyzing its management and risk. Finally, we talk about some measures to prevent the loss of bad debt which results from accounts receivable. In this paper,I mainly to tell the accounts receivable money that content as the research object, to the enterprise account receivable internal control problems such as environment, to accounts receivable and internal control two aspects as the basis.This article first introduces the enterprise account receivable internal control research background and the research status at home and abroad, from two aspects respectively introduces the account receivable and the definition and content of internal control.The first is the introduction of the accounts receivable of the status quo and existing problems, followed by several reasons introduces the formation of receivable Zhang money reason, finally introduces the account receivable risk to the enterprise analysis.Combined with the accounts receivable in enterprise production and operation of circulation in the important role, introduces the account receivable internal control content and related de