信息化环境下企业应收账款的控制和管理—以太原钢铁(集团)有限公司为例

信息化环境下企业应收账款的控制和管理—以太原钢铁(集团)有限公司为例 目 录一、引言................................................................1二、应收账款概述........................................................1（一）应收账款的概念..........................................................................................................................1（二）应收账款的成因..........................................................................................................................2（三）应收账款内部控制理论..............................................................................................................2三、太原钢铁应收账款的案例分析..........................................3（一）太原钢铁有限公司简介..............................................................................................................3（二）太原钢铁应收账款现状..............................................................................................................4四、太原钢铁应收账款管理存在的问题......................................7（一）公司管理层意识不强..................................................................................................................7（二）客户信用管理机制不够具体，应收账款管理水平低..............................................................7（三）应收账款催收体制不完整，无法实时收回应收账款..............................................................7（四）各部门权责划分不明确..............................................................................................................7五、提升信息化应收账款管理的措施........................................8（一）公司领导增强应收账款管理的观念..........................................................................................8（二）完善客户信用管理机制，提升应收账款管理水平..................................................................8（三）完善应收账款催收制度，及时收回应收账款............................................................................