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目前,有些国有企业由于内部控制制度不健全以及内部控制制度未得到落实,造成应收账款居高不下,其主要表现在以下几方面:1、风险防范意识淡薄。在市场竞争日益激烈的今天,有的企业片面强调拓展市场,增强企业的竞争力。在选择客户的时候饥不择食,对客户资信状况、财务状况、信用状况不进行深入调查和研究,赊销也不签订合同,轻者形成呆账、坏账,重者上当受骗,形成死账。
At present, due to the imperfect internal control system and the fact that the internal control system has not been implemented, some state-owned enterprises have caused the high accounts receivable. The main features are as follows: 1. The awareness of risk prevention is weak. In the increasingly fierce market competition today, some enterprises unilaterally emphasize expanding the market and enhancing their competitiveness. While choosing customers, they are hungry for food, and do not carry out in-depth investigation and research on credit status, financial status and credit status of customers. Credit contracts do not sign contracts. Bad people form bad debts and bad debts.