企业应收账款的内部控制分析----基于国美电器的案例分析摘要随着市场竞争的加剧，企业为了获取更大的市场份额，纷纷采取了赊销的营销策略。赊销在带来销售上涨的同时也带来了应收账款的增加，企业应收账款占主营业务收入的比重大幅上升，坏账损失率在不断增加，严重影响了企业的经济效益。应收账款已经成为制约企业生存和发展的一个重要因素。我国许多企业，尤其是家电零售行业，在应收账款管理方面都存在一些问题,如逾期账款金额大,账款拖欠时间长,坏账率高,忽视信用管理等,有些企业因应收账款居高不下造成资金周转困难,严重影响了企业的现金流量和财务状况,进一步制约了企业的正常经营和持续健康发展。应收账款的本质是基于赊销所形成的一种信用。由于信用的风险性，控制应收账款风险对于企业而言具有重要的意义。从根本上讲，应收账款的产生与企业战略导向有着密切的关系。因此基于企业战略导向开展应收账款的研究有助于更为全面的认识应收账款。本文以山西太原国美电器公司为例，分析了该企业应收账款的现状，国美电器中存在事前缺乏完善的客户信用评价体制、事中应收账款的事中控制不足和事后公司对应收账款的事后监控力度不足的一系列问题，最后，笔者提出了完善山西太原国美电器公司应收账款管理的建议，如:事前了解市场情况，建立合理的信用体制、事中加强对应收账款管理的内部控制和事后完善对应收账款管理的风险管理的对策。关键词：企业；应收账款；内部控制；财务管理AbstractAstheaggravatethatthemarketcompetition,enterprisesinordertogetabiggershareofthemarket,aretakingthecreditmarketingstrategies.Selloncreditinbringsalesroseatthesametimealsobroughttheincreaseofaccountsreceivable,enterprisesaccountsreceivableaccountsfortheproportionofmainbusinessincomerosesharply,baddebtlossrateareontheincrease,seriouslyaffectedtheenterprise'seconomicbenefit.Accountsreceivablehasbecomeanimportantfactorofenterprisesurvivalanddevelopment.Manyenterprisesinourcountry,thehomeapplianceretailindustry,inparticular,therearesomeproblemsintheaccountsreceivablemanagement,suchaslatepaymentamountislarge,paymentdefaulttimeislong,highbaddebtrateandignorethecreditmanagement,somecompaniesrespondtocollectpaymentduetohighcashflowdifficulties,seriouslyaffectedtheenterprise'scashflowandfinancialstatus,furtherrestrictthenormaloperationandsustainableandhealthydevelopmentofenterprises.Accountsreceivableisbasedonthenatureofcreditformedbyacredit.Asaresultofthecreditrisk,controltheaccountsreceivableriskisofgreatimportanceforenterprises.Fundamentally,thegenerationofaccountsreceivableandhascloserelationwiththecorporatestrategyguide.Thereforebasedontheenterprisestrategicguidancefortheresearchofaccountsreceivablecontributetoamorecomprehensiveunderstandingofaccountsreceivable.TakingShanghaiTaiyuan,comeelectricalappliancescompanyasanexample,thepaperanalyzesthecurrentsituationoftheenterpriseaccountsreceivable,comeelectricalappliances,thelackofperfectcustomercreditevaluationsysteminadvance,thematterbeforehandaccountsreceivableinadequatecontrolandafterwardscompanyofaccountsreceivablemonitoringstrengthshortageofaseriesofproblems,atlast,theauthorputforwardtheperfectShanghaiTaiyuancomecompanyaccountsreceivablemanagementadvice,suchas:knowthemarketsituation,establishareasonablecreditsystem,themattertostrengthentheinternalcontrolofaccountsreceivablemanagementandafterwardsimprovetheriskmanagementofaccountsreceivablemanagementcountermeasures.keywords:Enterprise;Accountsreceivable;Internalcontrol;Thefinancialmanagement目录摘要................................................................1关键词....................................
