摘 要随着经济和社会的快速发展，当今社会，民营企业会计上出现的缺陷比较凸显。现状表现为：企业里面的管理人员容易忽略会计监督制度、会计工作人员工作能力低下、缺乏标准的企业内部审计制度。原因有以下几点：第一，民营企业的内部治理缺乏结构性，且对会计工作人员的素质标准比较不规范；第二政府没有出台相关的政策去进行社会监督和控制；第三，内外部会计监督制度环节薄弱，审计制度不健全都会影响整个企业的发展。想要达到企业坏账损失逐步减少，使得应收账款效率提升的目的，相对应地，此文简单地介绍了有关应收账款的理论和特点，接着分析了大参林医药企业应收账款管理上的欠缺和不足，还进一步提出了对应的解决完善措施，希望能应对经济全球化的发展趋势。关键词：民营企业 信用政策 审计控制 AbstractWith the rapid economic and social development, the shortcomings of accounting for private enterprises have become increasingly prominent. The status quo shows that corporate managers tend to ignore the accounting supervision system, the working capacity of accounting personnel is low, and there is no standardized internal audit system. The reasons are as follows: First, the internal governance structure of private enterprises is not sound, and the quality standards of accounting personnel are not standardized. Second, the government has not yet issued relevant social supervision policies. Third, the weak internal and external accounting supervision system and imperfect auditing system will affect the development of the entire enterprise. In order to improve the recovery efficiency of accounts receivable and reduce the bad debt losses of pharmaceutical companies. This paper briefly introduces the theory and characteristics of accounts receivable, analyzes the shortcomings and deficiencies of accounts receivable management in large forest pharmaceutical companies, and proposes corresponding solutions and improvement measures in accordance with the devel...
