在企业进行有效应收账款内部控制可以帮助企业提高资金使用效率,增强资金周转速度,使企业有更强的实力应对财务风险。但是目前我国应收账款内部控制在企业实际应用中还不够成熟,还存在一些问题。我们应该对这样问题进行深入探讨,从而提出有效的应收账款内部控制措施。文章分析了应收账款内部控制内容,指出了现阶段我国企业应收账款内部控制存在的问题,并提出了加强企业应收账款内部控制措施 Internal control of effective accounts receivable in enterprises can help enterprises to improve the efficiency of capital utilization, enhance the speed of capital turnover and enable enterprises to have stronger strength to cope with financial risks. However, at present, the internal control of China’s accounts receivable is not mature enough in the actual application of the enterprise, and there are still some problems. We should conduct an in-depth discussion of such issues and propose effective internal control measures for receivables. The article analyzes the content of the internal control of accounts receivable, points out the problems existing in the internal control of the accounts receivable of our country at the present stage, and puts forward the measures to strengthen the internal control of the accounts receivable