应收账款的内部控制

Internal Control of the Accounts Receivable

企业为了增强在销售过程中的竞争力,采用信用销售方式越来越多,而应收账款也会不断增加。因此,建立有效的应收账款内部控制制度越来越重要。本文通过对企业应收账款的事前、事中、事后控制问题进行深入探讨,从而建立有效的应收账款的内部控制制度。

Business enterprise for strengthen at sell the competition ability in the process, adoption reputation sale method more and more, and the account receivable also will increase continuously. Therefore, the construction of valid account receivable internal control system becomes more and more important. By carring on thorough study on the before the event, matter of the business enterprise account receivable, the after the event control problem, I build up internal control system of the valid account receivable.