企业应收账款的内部控制探讨

一直以来,如何进行应收账款内部控制不仅是经营者所关注的问题,也是财务管理需要解决的难题,论文详细介绍了应收账款的特点和加强其内部控制的必要性,阐述了企业应收账款内部控制目前存在的各种问题,并提出相应的解决措施,如不断提高产品质量和竞争力;强化全体员工的风险管理意识;建立信用体系,完善客户信息管理;健全应收账款内部管理和控制制度,规范业务流程;加强信息传递与沟通协作,提升企业管控效率;加大监督力度,防范经营风险;提升法律维权意识等。通过上述措施不断完善应收账款内部控制,才能正确处理好企业眼前利益与长远利益、局部利益与整体利益的关系,有效提高企业的经济效益,促进企业实现长远健康发展,维护社会主义市场经济秩序和社会公众利益。

Discussion on the Internal Control of Accounts Receivable of Enterprises

For a long time,how to carry out the internal control of accounts receivable is not only the concern of managers,but also the problem to be solved in financial management.This paper makes a detailed introduction of the characteristics of accounts receivable and the necessity of strengthening its internal control,expounds various problems existing in the internal control of enterprise accounts receivable,and puts forward corresponding solutions,such as continuously improving product quality and competitiveness,strengthening the risk management awareness of all employees,establishing credit system and improving customer information management,improving the internal management and control system of accounts receivable and standardizing business process,strengthening information transmission and communication and cooperation to improve the efficiency of enterprise management and control,strengthening supervision to prevent business risks and enhancing the awareness of legal rights protection,etc.Through adopting the above measures,we can improve the internal control of accounts receivable,correctly handle the relationship between the immediate interests and long-term interests of enterprises,local interests and overall interests,effectively improve the economic benefits of enterprises,promote the long-term and healthy development of enterprises,and maintain the socialist market economic order and social public interests.