A公司的应收账款内部控制的浅析研究 财务管理专业VIP免费

摘要市场经济的发展促使企业信用销售和应收账款的诞生。对于企业的长期经营和后续发展，持有应收账款的规模和时间具有重要意义。在日益激烈的市场竞争中，许多公司将采取放松自身信贷政策的方式，在有序立于不败的地位抢占市场当公司继续使用宽松的信贷政策并采用信贷销售方式时，应收账款金额也快速增长，这无疑会导致应收账款管理成本增加和潜在坏账风险。从而加大了企业的经营风险。本文首先以理论为基础，对内部控制相关目标和与应收账款内部控制相关的理论作了简单的介绍和评论。本文采用理论与实践的结合，选取A公司作为案例背景，介绍了A公司的业务特点，并根据其业务特点对应收账款管理的现状，本文介绍了公司内部控制的现状，在分析问题原因的基础上，我们发现A公司应收账款的内部控制存在问题。最后，提出了改进公司应收账款内部控制的建议。【关键词】应收账款内部控制公司管理AbstractThedevelopmentofmarketeconomyhaspromotedthebirthofenterprisecreditsalesandaccountsreceivable.Theholdingscaleandtimeofaccountsreceivableareofgreatsignificancetothesustainableoperationandsubsequentdevelopmentofenterprises.Manyenterpriseswillrelaxtheircreditpoliciesandseizethemarketinordertoremaininvincibleintheincreasinglyfiercemarketcompetition.Whenenterprisescontinuetouserelaxedcreditpoliciesandcreditsalesmethods,theamountofaccountsreceivablealsoincreasesrapidly,whichwillundoubtedlyleadtotheincreaseofthecostofaccountsreceivablemanagementandtheriskofpotentialbaddebts,thusincreasingthebusinessriskofenterprises.Firstly,basedonthetheory,thispapermakesasimplepresentationandcommentontheobjectivesofinternalcontrolandthetheoriesrelatedtointernalcontrolofaccountsreceivable.Basedonthecombinationoftheoryandpractice,thispaperchoosesCompanyAasthecasebackground,introducesthebusinesscharacteristicsofCompanyAandthestatusquoofaccountsreceivablemanagementunderitsbusinesscharacteristics.Thispaperintroducesthecurrentsituationofinternalcontrolofthecompany,analysesthereasonsfortheexistingproblems,andfindsouttheproblemsintheinternalcontrolofaccountsreceivableofCompanyA.Finally,somesuggestionsareputforwardtoimprovetheinternalcontrolofaccountsreceivable.【Keywords】Accountsreceivable；internalcontrol；companymanagement目录1.导论..................................................................................................................................................41.1研究背景及意义....................................................................................................................41.1.1研究背景.....................................................................................................................41.1.2研究意义.....................................................................................................................51.2国内外文献综述....................................................................................................................51.2.1国外文献综述.............................................................................................................51.2.2国内文献综述.............................................................................................................51.3研究思路和内容....................................................................................................................71.3.1研究思路.....................................................................................................................71.3.2研究内容..........................................................