目 录摘要............................................................................................................................IAbstract.....................................................................................................................II引言...........................................................................................................................11 应收账款内部控制概述........................................................................................31.1 内部控制的定义.........................................................................................31.2 应收账款内部控制过程.............................................................................31.3 应收账款内部控制的目标.........................................................................32 应收账款内部控制的现状....................................................................................52.1 应收账款基本情况分析.............................................................................52.2 应收账款事前控制情况.............................................................................72.3 应收账款事中控制情况.............................................................................72.4 应收账款事后控制情况.............................................................................73 应收账款内部控制中存在的问题........................................................................93.1 未建立应收账款相关内部控制制度.........................................................93.2 缺乏有效的信息与沟通.............................................................................93.3 对客户信用风险评估不重视...................................................................103.4 内部监督执行力不足...............................................................................104 完善应收账款内部控制的主要对策...................................................................114.1 建立完善的应收账款相关内部控制制度....................
