会计财务管理专业 大连博雅营销策划有限公司应收账款内部控制研究

摘 要应收账款是流动资产中风险比较大的一部分，特点是流动性强，如果公司对其管理没有达到标准，就会形成坏账损失，打破公司原有的规划和财务决策，会导致公司经济状况发生下降的趋势，损坏公司形象的后果。所以加强公司对应收账款的内部控制是迫在眉睫。从我国目前来看，企业对应收账款的理解和制定的内部控制制度都会存在问题。自从《企业内部控制基本规范》和《内部会计控制规范》这两个规范的发布，我们的国家就加强了在应收账款方面的探讨，并且通过探讨得来的结论实行下一步的探讨行动。本文认为应收账款内部控制是每个企业在管理的过程中是非常重要的，对大连博雅营销策划有限公司应收账款内部控制的最近状况和企业存在的相关问题出谋划策，总的来说企业想要可持续发展，就一定要制定出未来实行的计划，在调查中发现大连博雅营销策划有限公司应收账款内部控制现存的主要问题，那么企业就要把书本上的理论和企业现实中的情况相结合，并且要对应收账款内部控制做出“排兵布阵”，并提出对应的策略和建议，用来解决内部控制存在的问题，从而改善企业在财务上面的管理，实现公司的可持续发展，和经济指标的稳定增长。关键词：应收账款；坏账准备；内部控制AbstractAccount receivable is characterized by a relatively large risk in current assets, strong liquidity, and strong current capabilities, and improper management and control will result in a loss of credit, defeating the company's original plans and financial decisions a loss to the company's economic interests will result in the destruction of the company's image. In general, this is why we don't have a way to strengthen internal control of accounts receivable. Right. To sum up, from the current situation of enterprises, enterprises have some problems in some systems. If we want to improve these problems and enable enterprises to develop sustainably, we must deal with all aspects of accounts receivable. In 2001, the chinese financial department announced that the "internal accounting management code" was jointly announced by five members in 2008, and china's the...