I企业应收账款内部控制探讨——以森马服饰股份有限公司为例摘 要随着我国经济改革的不断深入发展，我国的经济和综合国力不断增强，产能过剩愈加严重，面对日益激烈的市场竞争，众多企业通过赊销方式招揽客户，扩大销售规模，开拓国内外市场，提高企业收入。但同时形成大量的应收账款，它是企业无偿赠予客户的一种商业信用。这种商业信用也给企业带来一系列问题，比如增加信用成本和收账成本，加大企业财务风险，如果管理不善，甚至会引起企业财务危机。所以企业加强应收账款内部控制的管理尤为重要。本文主要以森马服饰股份有限公司为例，通过调查该公司应收账款内部控制的情况，分析公司内部控制存在的问题，并且提出相关的改进建议，使企业不断完善应收账款内部控制，最终加快应收账款回收速度，降低信用风险，提高企业整体效益。关键词：应收账款；内部控制；森马服饰IIDiscussion on Internal Control of Accounts Receivable in Enterprises--Take Zhejiang Semir Garment Co., Ltd. as an ExampleAbstractWith the deepening development of China's economic reform, China's economy and comprehensive national strength are continuously increasing, and overcapacity is becoming more and more serious. Faced with increasingly fierce market competition, many enterprises solicit customers through credit sales, expand sales scale, open up domestic and foreign markets, and improve enterprise income. However, at the same time, a large amount of accounts receivable is formed, which is a kind of commercial credit given to customers by enterprises free of charge. This kind of commercial credit also brings a series of problems to enterprises, such as increasing credit cost and collection cost, increasing enterprise financial risks, and even causing enterprise financial crisis if it is poorly managed. Therefore, it is particularly important for enterprises to strengthen the management of internal control of accounts receivable. This article mainly takes Senma Garment Co., Ltd. as an example, thr...
