在公路单位内部,建立健全有效的应收账款内部控制体制,有助于提高公路单位的财务管理水平,提升公路单位资金运用效率,提升公路单位的市场竞争力。本文从公路单位应收账款内部控制制度的角度出发,研究如何建立健全科学的公路单位应收账款内部控制体制的方法措施,从而促进公路建设单位的健康长远发展。 The establishment of a sound and effective internal control system for accounts receivable within the highway units helps to improve the financial management of highway units, enhance the utilization of funds by highway units, and enhance the market competitiveness of highway units. From the perspective of the internal control system of accounts receivable of highway units, this paper studies how to establish and improve the scientific method of internal control system of accounts receivable of highway units so as to promote the healthy long-term development of highway construction units.