摘要： 企业在进行资产管理的过程中，控制程序应与资产管理的特点相结合，在现代企业经营管理过程中，这一点体现得尤为明显。应收账款在企业资产中一直占据着举足轻重的地位，它是企业流动资产的重要组成部分，更被作为一种信用手段运用到激烈的市场竞争中。48956

然而我国企业应收账款状况一直不乐观，企业虽然不拒绝应收账款的存在，似乎又不太关注。相互拖欠的现象尤为严重，深究其内在问题不难发现应收账款的总额逐年增加，坏账比例更是居高不下，这已然导致企业资产的质量恶化。一些企业因应收账款不能收回产生永久坏账，轻则使得企业资金链断裂，重则导致企业被迫重组甚至破产。应收账款的种种问题影响着一个企业的经营和发展，也制衡着市场经济中信用关系的稳定性。

面对这个局面，企业不能坐以待毙，要在分析外部坏境的同时从企业自身入手，建立与完善完整有效的应收账款内部控制制度。所以，作者在研读了财政部、审计署、证监会、银监会、保监会联合颁发的《企业内部控制基本规范》及《企业内部控制配套指引》后，试图从应收账款的概念入手，阐述应收账款内部控制制度的重要性，根据内部控制的基本原理及相关理论进行应收账款内部控制简易框架的设计。最后对A公司这一具体案例进行分析，找出应收账款管理方面的短处，并凭借理论知识对所产生的弊病提出浅薄建议。

毕业论文关键词：应收账款；内部控制；评价机制；信用管理

Study on the internal control of enterprise 's accounts receivable

Abstract：In the process of managing assets, the control program should be combined with the characteristics of the asset management, in the process of modern enterprise management, it is especially apparent. Accounts receivable has been occupies a pivotal position in enterprise’s assets, it is an important part of liquid assets, more as a kind of credit means used in the fierce market competition.

However, the situation of Chinese enterprises’ accounts receivable has been not optimistic, although enterprises do not say no to accounts receivable, they seem to have less attention on them. Mutual arrears are particularly serious, explore its internal problems are not difficult to find that the total amount of accounts receivables increased year by year, bad debt ratio is high, this leads to the deterioration of the quality of enterprise’s assets. Because of the accounts some enterprises cannot recover, it produces permanent bad debts, which makes the enterprise’s capital chain rupture, or forces enterprises to restructure or even bankruptcy. The problems of accounts receivables affect the operation and development of an enterprise, also balance the stability of credit relations in the market economy.

Faced with the situation, the enterprise can't lay down and die, they must be based on the analysis of external environment and reform from the perspective of the enterprise itself at the same time, establish and perfect a complete and effective accounts receivables internal control system. Therefore, based on the study of 《Basic Standard for Enterprise Internal Control》 and 《Supporting Guide for Enterprise Internal Control》jointly issued by the ministry of finance, auditing administration, securities regulatory commission, the China banking regulatory commission, insurance regulatory commission, I try to start from the concept of accounts receivables, expounds the importance of accounts receivables internal control system, according to the basic principles of internal control and relevant theories for the design of simple accounts receivables internal control framework. Finally I analysis A company to find out the deficiencies of the accounts receivable management, and put forward limited suggestions according to the theoretical knowledge. 企业应收账款内部控制的探究:http://www.751com.cn/kuaiji/lunwen_51720.html