摘 要在当今竞争激烈的市场环境下，企业为了扩大商品销售，获得更多利润,大都采取赊销方式打开市场以追求利益最大化。作为商业信用的应收账款为顾客带来资金方便的同时，如果对应收账款不加强管控的话，会导致应收账款不断增多，积压形成坏账，进而资金周转紧张，引发财务危机。通过对广州视声智能公司目前应收账款的总额及增长变动、应收账款占资产、营业收入的比重、周转率、账龄、计提的坏账准备等方面的分析，发现其在应收账款管理方面存在内部控制制度不完善、企业风险意识薄弱、信用政策缺失，以及企业售后催收管理不力等问题，针对该公司存在的问题，提出了健全内部控制强化企业应收账款管理、加强企业的风险意识、改善信用管理制度、加强售后催账管理的建议，给企业带来更好的发展。关键词：视声智能公司 应收账款 风险意识 信用政策 催收管理 AbstractIn today's competitive market environment, enterprises in order to expand the sale of goods, to obtain more profits, most of the way to open the market by credit in pursuit of profit maximization. As a commercial credit account receivable brings convenience to customers, if the corresponding account receivable is not strengthened, it will lead to an increase in account receivables, a backlog of bad debts, and tight capital turnover, which will cause a financial crisis. Through analysis of the current total receivables and growth changes of Guangzhou Video Sound Intelligent Company, accounts receivables in assets, the proportion of operating income, turnover rate, aging, and provision for bad debts, it was found that it In terms of accounts receivable management, there are problems such as imperfect internal control systems, weak corporate risk awareness, lack of credit policies, and inadequate after-sales collection management. In response to the company's problems, a sound internal control to strengthen corporate accounts receivable management, Suggestions to strengthen corporate risk awareness, improve...
