浅谈企业应收账款的内部控制——以陕西盘龙药业集团股份有限公司为例.docVIP

PAGE PAGE 12 摘 要 在日渐激烈的市场竞争中，对于企业而言，应收账款有利又有弊，适度的应收账款可以帮助企业打开销售市场的大门，促进销售；而应收账款过多就会影响企业的资金周转，产生坏账，造成严无法估量的经济损失。所以，企业既要确定有效的销售和收款政策，又要确定应收账款的限额并且加以严格控制，还要加强业务人员和财务人员之间的相互配合，管理好应收账款。 应收账款数量的不断地增加，会造成企业部分流动资金的减少，资金周转不畅通，最后会导致财务风险急剧增加。又因为我国有一些企业在信用信息方面没有建立健全的监督管理制度，从而使企业应收账款管理出现问题。所以，本文通过对企业应收账款内部控制进行研究，对于出现的问题，提出了进一步的改善解决措施。 关键词：应收账款管理 企业内部控制 销售与财务风险 信用信息管理 Abstract In the increasingly fierce market competition, for enterprises, accounts receivable has advantages and disadvantages, moderate accounts receivable can help enterprises open the door of the sales market, promote sales; Too much accounts receivable will affect the capital turnover of enterprises, produce bad debts, causing severe immeasurable economic losses. Therefore, the enterprise not only to determine effective sales and collection policy, but also to determine the limit of accounts receivable and to be strictly controlled, but also to strengthen the mutual cooperation between business personnel and financial personnel, the management of accounts receivable. The increase of the amount of accounts receivable will lead to the decrease of the working capital of the enterprise and the unimpeded capital turnover, which will finally lead to the increase of financial risks. Because some enterprises in our country in the credit information did not establish a sound regulatory system, resulting in enterprise accounts receivable internal control management problems. Therefore, this paper through the enterprise accounts receivable internal control and other related research, in view of the problems, put forward the corresponding improvement measures. Keywords: Accounts receivable management Internal control Sales and financial risk Credit information management 目 录 1728_WPSOffice_Level1 一、应收账款内部控制的概述 1 19541_WPSOffice_Level2 （一） 应收账款内部控制的概念 1 18714_WPSOffice_Level2 （二）应收账款内部控制的理论基础 1 5498_WPSOffice_Level2 （三）应收账款内部控制的目标和原则 2 28010_WPSOffice_Level1 二、盘龙公司应收账款内部控制的现状分析 3 25796_WPSOffice_Level2