其他应收款的内控与审计探讨

ON THE INTERNAL CONTROL AND AUDITING OF OTHER RECEIVABLES

其他应收款是资产负债表中的主要项目,许多企业因忽视对其他应收款的管理而引发欠款难以收回、资金周转困难等局面。从应收款的性质和核算内容入手,就应收账款产生的危害、如何强化对其他应收款的风险管理以及如何降低其他应收款余额等方面作了探讨。

Other receivable is a major item in the balance sheet and many companies neglect the management of other receivable and therefore make it difficult for them to recoup arrears, which results in liquidity prob lems. The paper first discusses the nature of receivables and the content of accounting and then deals with the hazards arising from receivables. Finally it elaborates on the auditing methodology of strengthening the risk management and reducing business risk for other receivable.