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应收帐款是企业资产的重要组成部分,是企业在生产经营过程中,为促进销售、扩大市场占有率和减少存货等而形成的。但从近年来一些企业的实际情况看,应收帐款管理存在许多问题,导致其难以及时收回、流动资金短缺、资金周转不灵、效益不能真正实现,并造成国有资产流失。本文就如何制定信用政策及完善应收帐款内部控制制度,从而加强应收帐款风险的防范与控制提出了一些观点。
Accounts receivable is an important part of an enterprise’s assets, is formed in the process of production and operation, in order to promote sales, increase market share and reduce inventory. However, judging from the actual situation of some enterprises in recent years, there are many problems in the management of accounts receivable, which make it difficult for them to be recovered in time, the shortage of liquidity, the ineffective cash flow, the inefficiency can not be realized, and the loss of state assets. This article put forward some views on how to formulate credit policies and perfect the internal control system of accounts receivable so as to strengthen the prevention and control of the risks of accounts receivable.