浅析企业应收账款的管理和审计

The Analysis on the Management and Audit of Accounts Receivable

应收账款管理和审计是企业财务管理的重要内容,对于企业的持续发展和增强竞争力都有深远的意义。当前,我国企业的应收账款存在着收回不及时、增加企业成本的问题。本文讨论企业的应收账款的管理和审计问题,试图对企业及时收回应收账款、加快资金运转给出一些建议。

Accounts receivable management and audit is an important part of financial management,it is important for the sustainable development and the increase of competitiveness.it＇s hard to recover accounts receivable in time,thus increasing company＇s cost.This article tries to give some advice on the promblem.