关于企业加强应收账款内部控制的研究

A Study of Strengthening Internal Control of Account Receivable of Enterprises

内部控制作为现代企业管理中的一种重要手段,受到了社会各界的广泛重视;应收账款在企业的流动资产中占有重要位置,应收账款的安全完整和流转速度在许多企业中已经成为影响其经营质量的关键指标。本文从内部控制的角度分析了企业目前存在的一些问题,就企业如何加强应收账款内部控制方面提出了一些具有参考性、实用性、借鉴性的对策,并进行详细地阐述,以期促进企业资金的良性循环,提升企业的经验质量。

Internal control, an important means of modern enterprise management, has received extensive attention from all sectors of society. Accounts receivable are prominent in the current assets of the enterprises, the safety and integrity and rate flow of accounts receivable have been key indicators affecting the quality of their business in many enterprises. This paper, from the perspective of internal control, analyzes some problems in the enterprises, puts forward and elaborates some practical countermeasures for reference so as to promote the virtuous cycle of enterprises＇ funds, to enhance the quality of enterprises management.