论如何加强应收及应付账款的内部控制

Discussion on how to strengthen the internal control of receivables and payables

应收应付账款是资产的资产和负债的重要组成部分,而企业的应收、应付账款管理作为财务管理的一部分,其管理成败直接关系到企业的内部控制效果,也严重影响了企业的资金循环过程,理应得到企业的重视。本文主要分析了在市场经济条件下的应收应付账款内部控制的内涵、存在的问题,并提出了相关的建议。

The receivables and payables is an important part of assets and liabilities,and as a part of financial management of corporate,its success or failure of management is directly related to the enterprise's internal control effect,also seriously affects the capital circulation enterprises,deserve the attention of enterprises.This paper mainly analyzes the connotation,problems of internal control of receivable accounts and payable account under the conditions of market economy,and put forward relevant proposals.