对国有企业应收账款内部控制规范的思考

Reflections on the Internal Control Standards of Accounts Receivable in State-Owned Enterprises

笔者以应收账款为研究对象,结合内部控制的理论框架,探讨了多个国有企业在应收账款管理中可能存在的问题,并提出了相应的内部控制规范,以帮助国有企业更好地管理和控制应收账款,降低风险,确保国有企业健康发展。

Taking accounts receivable as the research object and combining with the theoretical framework of internal control,the author discusses the problems that may exist in the management of accounts receivable in several state-owned enterprises and proposes corresponding internal control specifications,so as to help state-owned enterprises better manage and control accounts receivable,reduce the risk and ensure the healthy development of state-owned enterprises.