浅谈应收账款舞弊的防治

Prevention and Control of Accounts Receivable Fraud

当前,我国企业面临的挑战越来越严峻:一方面,市场竞争日益激烈,企业不得不提供更加优惠的条件以争取订单,利润也就越来越薄;另一方面,客户拖欠账款,销售人员催收不力,产生了大量呆账、坏账。而一些企业为了筹集运营资金,在困境中寻找生路,就会对应收账款项目进行粉饰,以至于诱发应收账款舞弊等相关违法行为。防范应收账款舞弊,企业要完善用人机制和企业内部控制制度、明确应收账款催收责任;政府要为提高审计独立性、完善公司治理、加强对上市公司担保的监管创造条件,从而加大对应收账款舞弊行为的打击力度,遏制应收账款舞弊现象的发生。

Chinese enterprises now are facing increasingly severe challenges. On the one hand, market competition is getting fierce that forces the enterprises to offer more favorable conditions to compete for order, cutting down their profit progressively. On the other hand, a large number of had debts occur due to customer in arrears and poor collection by sales personnel. To cope with this problem and raise working capital, some enterprises try to manipulate the accounts receivable, inducing the fraudulent practices. To prevent accounts receiv- able fraud, the enterprises should improve staffing mechanism and internal control system and allocate collection responsibility; the gov- ernment should enhance the striking intensity on the fraud by increasing audit dependence, improving corporate governance and strength- ening the creation of regulatory conditions for guaranteeing puhlic-hsted companies.