H企业应收账款内部控制制度建立研究.docxVIP

摘 要一直以来，应收账款的管理都是企业财务管理的重头戏。应收账款由于赊销产生，在如今激烈的市场竞争中，正确运用赊销，加强应收账款的风险管理显得非常重要。应收账款管控的效果好坏，除了影响流动资金周转的效率，而且还最终关系到企业的经营利润和持续发展能力。因此，加强应收账款的内部控制，已经是成为企业内部管理工作的重中之重。本文针对H企业应收账款管理缺陷问题，结合企业实际和相关理论，构建了一套适应该企业的应收账款内部控制制度。 全文共分五部分。第一部分，引言。介绍论文研究的背景及意义、论文的创新之处，简介了全文的主要内容 。第二部分，H公司基本情况介绍、应收账款的现状与现有应收账款的管理制度介绍。第三部分，H 公司应收账款管理存在的问题及成因分析。第四部分，H 公司应收账款内控制度再设计。围绕内控制度的框架：控制环境、风险评估、控制活动、信息与沟通、内部监督对应收账款的内控制度进行设计，也是对应收账款内控制度的再造。第五部分，结论。综述论文的结论以及研究存在的不足。本文主要采用了案例分析的方法，根据企业实际情况，搜集企业资料，对H企业应收账款方面存在的问题进行充分调研，贯彻理论与实际相结合的研究思路，分析现状，剖析深层次原因，对企业现存的管理模式进行改进，提出对策化措施。为企业建立适合其运用的管理体系。关键词：中小企业 应收账款 内部控制 制度设计ABSTRACTIn recent years, our country has achieved rapid development of SMEs in the total share of the national economy plays an increasing role in increasing employment and maintain social stability, expanding foreign trade and other aspects are very prominent, has become a national economic development in the vibrant effectives. However, the rapid development of SMEs in the same time, is also facing many problems, one of the more prominent problem is inadequate monitoring of accounts receivable.All along, the management of accounts receivable is the highlight of corporate financial management. Due credit receivables generated in todays highly competitive market, the proper use of credit, strengthen risk management of accounts receivable is very important. Accounts receivable management and control of the good and bad effects, in addition to affecting the efficiency of working capital turnover and operating profit, but also ultimately related to sales growth and increase market competitiveness of enterprises. Therefore, the strengthening of internal control of accounts receivable, has become the focus of the enterprise is imperative.SMEs in order to survive and develop in all directions to control the production and marketing activities for the three major aspects of business, especially in the sales cycle to carry out various forms of promotional activities to expand sales and market share of the