| 浅析应收账款的内部控制 |
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| 引用本文： | 孙振江.浅析应收账款的内部控制[J].邢台职业技术学院学报,2013,30(2):77-79. |
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| 作者姓名： | 孙振江 |
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| 作者单位： | 邢台职业技术学院,河北邢台,054035 |
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| 摘 要： | 随着市场经济的全球化,赊销、折扣等信用销售产生了更多的应收账款。应收账款成为各企业拥有的一项很常见而非常重要的资产,应收账款管理的好与坏在一定程度上直接关系到一个企业的存亡。本文从应收账款及内部控制现状出发,提出了企业加强应收账款内部控制的具体对策,具有现实意义。
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| 关 键 词： | 应收账款 内部控制 管理 信用 对策 |
Analysis on Internal Control of Accounts Receivable |
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| SUN Zhen-jiang.Analysis on Internal Control of Accounts Receivable[J].Xingtai Vocational and Technical College,2013,30(2):77-79. |
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| Authors: | SUN Zhen-jiang |
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| Institution: | SUN Zhen-jiang (Xingtai Polytechnic College, Xingtai, Hebei 054035, China) |
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| Abstract: | With the globalization of the market economy, credit sales such as sell on credit and discount has produced more and more accounts receivable. Accounts receivable has become a very common and important asset for various enterprises. In some degree, the management quality of accounts receivable is directly related to an enterprise＇s survival. From the accounts receivable and the internal control present situation, the article proposes specific countermeasures to strengthen enterprise intemal control of accounts receivable, which has practical significance. |
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| Keywords: | accounts receivable internal control management credit countermeasures |
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