从内部控制视角论物流企业应收账款的管理及对策

On the Management and Countermeasures of Accounts Receivable of Enterprise Internal Control From the Perspective of Logistics

赊销是物流企业常用的销售手段,由于物流企业的客户繁多,随着营销客户的增加,应收账款回款风险也随之加大。文章通过从内部控制角度分析物流企业应收账款的管理,根据内部控制理论提出了改善应收账款内部控制的一些具体措施。

Credit is the commonly used means of sales logistics enterprises, the logistics enterprise customer range, with the increase of the marketing customers, accounts receivable, the risk is increased. This paper from the perspective of the analysis of logistics management of account receivable of the enterprise internal control, according to the theory of internal control and puts forward some concrete measures to improve the internal control of accounts receivable.