现阶段,我国许多企业因应收账款居高不下,导致资金周转缓慢。企业对应收账款的控制和管理能力不仅直接影响企业流动资金的周转水平,而且进一步影响企业最终的经营利润。加强对应收账款的内部控制对于规避企业经营风险具有重要作用。 At this stage, many enterprises in our country suffer from high accounts receivable, resulting in slow cash flow. The ability of enterprises to control and manage receivables not only directly affects the liquidity level of the enterprise, but also further affects the ultimate operating profit of the enterprise. Strengthening the internal control of accounts receivable plays an important role in avoiding the business risk of the enterprise.