论企业应收账款的内部管理-昆明理工大学学报.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 刘春娟 ( 65009 3) : 在市场竞争日趋激烈 情况下 赊销成为企业扩大销售 重要手段 也就此产生了应收账 款目前 拖欠企业账款 用户日益增多 应收账款 回收难度也越来越大 给企业造成经营上 风险 因此 企业应设立专门 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 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 提高 : 企业; 应收账款; 内部管理 : F2 30 : A : 167 1- 1254 ( 2007) 08- 0055 - 06 On In ternal Con trol of En terp rise A ccoun ts Receivab le L IU C hunjua n ( Kunm ing U n iversity o f Sc ience T echno logy K unm ing Y unnan 650093 Ch ina) Abs tract: W ith the m arket com p etit ion becom ing increasing ly heated enterprises try to mi prove their sales by variou sm eans inc lud ing accoun t sale wh ich is resulted in accounts receivable. N ow 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 great lead ing to op erational risk s for enterprises and severe ly influ enc ing the surv ival and deve lopm ent of enterprises. Therefore enterprises sh all set sp ec ial departm en t for cred it m anagem ent and conduct occurrence m on ito ring A s for overdu e accounts rece ivab le the enterprise sha ll estab lish sp ec ial organ izat ion for recovery to recover the deb t in tmi e. Sound m anagem ent o f accounts receivable can acce lerate the cap ita l turnover o f the en terprise mi prove the cap ital utilizat ion rate as w ell as prevent op erational risk s protect the investors interests and prom ote the mi provem ent of econom ic benef its. K ey words: enterprise; accoun ts rece ivab le; in ternal c