摘 要近年来，随着社会的不断进步变化，国内的经济有着飞跃的发展，导致商贸企业的竞争愈演愈烈，一些中小型公司希望增加收入和减少库存，它们需要发展自己的销售渠道，扩大销售额，提高企业的总体竞争力。所以信用赊销、分期付款等业务逐渐盛行。这种赊销业务随之也就成为了当今销售行业的一种普遍形式。企业应收账款风险的增加有大部分原因是来自应收账款的形成。赊销的出现导致应收账款和坏账损失增加，其根本原因在于企业的应收账款内部控制上出现了一系列问题，使之出现了较多应收账目。公司在管理应收账款内部控制方面发挥着十分显著的作用，应收账款在企业的流动资产中占有十分重要的地位。它的内部控制将在很大程度上直接影响企业的运作和发展。一个企业想要成功就必须把应收账款的管理作为出发点，合理制定有效的信用评定政策，缩短应收账款回收期限,建立和完善内部控制体系,拥有一套完整的内部控制制度,是企业资本得以加速旋转,提高资金使用效率,并确保资产的安全和完整的一个重要途径。本文结合但顺维贸易公司应收账款内部控制的基本情况和现状，针对公司应收账款内部控制中所存在的一些重点型问题，进行研究和分析，最后提出合理的优化建议和对策。关键词：应收账款； 内部控制制度； 但顺维商贸公司； 赊销AbstractIn recent years, with the continuous progress and changes of the society, the domestic economy has developed by leaps and bounds, leading to increasingly fierce competition among commercial and trade enterprises. Some small and medium-sized companies hope to increase their income and reduce their inventory, so they need to develop their own sales channels, expand their sales volume and improve their overall competitiveness.So credit sales, installment payment and other businesses gradually prevail.This business of selling on credit has subsequently become a common form of sales today.The increase of enterprise accounts receivable risk is mainly caused by the formation of accounts receivable.The emergence of credit sales leads to the increase of accounts receivable and bad debts. The fundamental reason lies in a ...
