基于内部控制视角的企业应收账款管理

Internal control perspective of enterprise accounts receivable management

随着企业之间市场竞争日趋激烈,越来越多企业认识到应收账款管理工作的重要价值,通过科学的应收账款管理体系促进企业在扩大市场的同时防控风险.但是部分企业存在盲目赊销问题,没有站在内部控制视角对企业应收账款进行控制,导致企业的款项无法及时收回,给企业带来严重隐患.基于此,文章对相关问题进行分析,探讨了基于内部控制视角的应收账款管理问题及具体建议,对企业形成更为科学的应收账款管理体系具有一定价值.

With the increasingly fierce market competition between enterprises,more and more enterprises realize the important value of accounts receivable management,and promote enterprises to expand the market while preventing and controlling risks through scientific accounts receivable management system.However,some enterprises have the problem of blind credit sales,and they do not control the accounts receivable from the perspective of internal control,which leads to the timely recovery of the funds of the enterprises and brings serious hidden dangers to the enterprises.Based on the analysis of related issues,this paper discusses the problems and specific suggestions of accounts receivable management from the perspective of internal control,which has certain value for enterprises to form a more scientific accounts receivable management system.