| 应收账款的内部控制 |
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| 引用本文： | 王卫力.应收账款的内部控制[J].物流科技,2005,28(7):107-108. |
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| 作者姓名： | 王卫力 |
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| 作者单位： | 齐齐哈尔市质量技术监督检验检测中心,黑龙江,齐齐哈尔,161005 |
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| 摘 要： | 企业为了增强在销售过程中的竞争力，采用信用销售方式越来越多，而应收账款也会不断增加。因此，建立有效的应收账款内部控制制度越来越重要。本文通过对企业应收账款的事前、事中、事后控制问题进行深入探讨，从而建立有效的应收账款的内部控制制度。
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| 关 键 词： | 应收账款 内部控制 机制 |
| 文章编号： | 1002-3100(2005)07-0107-02 |
| 修稿时间： | 2005年4月20日 |
Internal Control of the Accounts Receivable |
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| WANG Wei-li.Internal Control of the Accounts Receivable[J].Logistics Management,2005,28(7):107-108. |
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| Authors: | WANG Wei-li |
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| Abstract: | Business enterprise for strengthen at sell the competition ability in the process, adoption reputation sale method more and more, and the account receivable also will increase continuously. Therefore, the construction of valid account receivable internal control system becomes more and more important. By carring on thorough study on the before the event, matter of the business enterprise account receivable, the after the event control problem, I build up internal control system of the valid account receivable. |
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| Keywords: | account receivable internal control mechanism |
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