建立应收账款的内部控制制度初探

The Study on Setting up Internal Control System about Receivable Accounts

在现代市场经济中,企业为了增强销售过程中的竞争力,越来越多地采用信用销售方式。伴随而来的 必然是越来越多的应收账款和如何控制应收账款的增长。

In the modem marketing economy, in order to improve compete in the course of sales, enterprises have to provide credit sales. So the receivable accounts are increasing more and more. How to control the growth of receivable accounts is a very important topic.