应收账款的内部控制

应收账款的内部控制

应收账款的内部控制

摘要

在企业财务管理当中，应收账款是企业因赊销产品或劳务而形成的应收款项，是企业短期投资的重要组成部分。将资金投资于应收账款，能增加企业市场竞争能力、增加销售额，但如应收账款过多，也会增加成本，减少收益。应收账款自然给公司带来信用上的问题。现代经济可以说是信用经济，商业信用作为提高企业效益和增强竞争能力的工具，在现代经济中发挥着重要的作用。事事有双面，信用带给企业也同样有好有坏，风险当然不会少了。当前我国企业受到社会信用缺失和自身信用管理水平低下等因素的困扰，在一定程度上限制了商业信用积极作用的发挥。本次论文立足于解决我所实习的北京市物资公司信用管理中的难点和关键问题，从实习公司信用管理现状、实习公司信用风险管理等角度，对企业信用管理进行了较全面的论述和研究。这些研究成果对于提高企业信用管理水平、增加公司信用利用程度、促进公司发展具有重要意义。 关键词: 应收账款 信用风险管理 内部控制 应收账款控制

Abstract

In the enterprise financial control, the receivable account funds are the enterprise the receivable fund which result of the selling on credit product or the service .It is the important constituent of the enterprise short term investment. Place the funds on investmentof the receivable account can increase the enterprise's market competition ability and sales volume, but if the receivable account funds are too much, it will increase cost and reduces the income. The receivable account funds surely brings in the credit question to the company. The modern economy is said to be the credit economy. Commercial credit achievement , as the tool of enhancing the enterprise's benefit and competitive ability ,is playing the vital role inthe modern economy. Everything has two-sided, the credit also takes both goodness and badness to the enterprise , so the risk certainly won't be small. Currently ,our national enterprises are puzzling with factors such as lack of social credit and low level of credit administration. It has limited the commercial credit display positive role in some degree. This paper bases on the difficulties of credit administration and the key questions in Beijing commodity limited liability company which solving me to practice. From the present situation of credit management in this company and credit risk management, the paper has carried on a more comprehensive elaboration and the research to the enterprise credit administration. These research play vital significance on leading to raising the enterprise's credit administration level,

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