摘 要生产技术的不断发展,信息网络的全面覆盖和日益激烈的市场竞争，企业所面临的未知状况也展现出多样性和复杂性的特征,企业管理面临着更大的风险。这些风险中大多数是由于企业内部控制问题引起的。因此,面对如此激烈的市场竞争,企业面临的最紧迫的挑战是寻找不断改善其内部控制管理体系的方法,只有这样企业才能有效防控风险,并在竞争中处于不败之地。本文首先介绍了应收账款内部控制的研究背景和选题目的，简要介绍了国内外对应收账款内部控制的研究现状，然后通过对空中客车(天津)总装有限公司应收账款及应收账款内部控制的现状进行分析，发现空中客车(天津)总装有限公司的应收账款内部控制制度的不完善，公司内部缺少有效的应收账款催收手段，公司内部缺少明确的风险信用部门，最后，针对上述发现的问题，结合空中客车(天津)总装有限公司的实际运作情况，从公司的内部控制环境，风险评估等角度提出有效的建议。关键词：应收账款； 内部控制； 风险管理AbstractThe continuous development of production technology, comprehensive coverage of information networks and increasingly fierce market competition, the unknown conditions faced by enterprises also show the characteristics of diversity and complexity, and enterprise management faces greater risks.Most of these risks are caused by internal control problems of the enterprise. Therefore, in the face of such fierce market competition, the most urgent challenge facing enterprises is to find ways to continuously improve their internal control management system. Only in this way can enterprises effectively prevent and control risks and remain invincible in the competition.This article first introduces the research background and theme of the internal control of receivables, then briefly introduces the research status of internal control of receivables at home and abroad, and then through Airbus (Tianjin) General Assembly Co., Ltd. receivables and internal receivables The status of control was analyzed. Found that Airbus (Tianjin) General Asse...
