论企业应收帐款的内部控制

On the Internal Control of the Receivable Accounts in Enterprise

对应收账款管理控制不严,是许多企业陷入“三角债”困境的主要原因。应收账款不能及时收回,必将影响企业资金周转。因此,加强应收账款的管理,控制应收账款的增加,避免坏帐损失的发生是企业财务管理面临的重要问题。

The loose management and control of the receivable accounts is main reason that makes many business enterprises sink into the 'triangle obligation'. Receivable accounts can't be take back on time, will affect the business enterprise finance. Therefore, how to enhance the management of the receivable accounts, control the increase of the receivable accounts, and avoid the bad loan lose are the important problems of financial management in every enterprise.