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随着我国市场竞争的进一步加剧,多数企业为了实现经营目标,纷纷采取赊销手段进行销售,在提升短期销售业绩的同时,使企业面临巨大的坏账风险及承担资金占用成本。因此,企业应通过建立应收账款内部控制制度,提高企业应收账款管理水平,降低企业坏账比率及减少因盲目赊销给企业带来的经济损失。本文通过对目前企业内部控制方法在应收账款管理中存在的不足进行分析的基础上,提出强化企业应收账款内部控制管理的措施。
With the further aggravation of market competition in our country, most enterprises have adopted credit sales methods to achieve their business objectives. As a result, they are facing huge risks of bad debts and taking up the cost of capital occupation while improving short-term sales performance. Therefore, enterprises should set up the internal control system of accounts receivable, improve the management level of corporate accounts receivable, reduce the ratio of bad debts of enterprises and reduce the economic losses caused by blind credit sales to the enterprises. Based on the analysis of the existing problems in the management of accounts receivable, the paper puts forward measures to strengthen the internal control management of accounts receivable.