摘 要在当今这个商业金融信用被广泛应用的时代,绝大部分的公司管理人都会不同程度地要求公司采用应收账款赊销的方式,而这种赊销的方式必然就会导致公司在经营中产生大量的现金和应收账款。应收账款赊销所占用的流动资金已经成为了公司日常营运过程中的重要组成部分,同时公司的应收账款也会比较容易地形成公司的资金损失。因此,管理好公司的应收账款,对于有效保持公司的现金流顺畅和提高公司的赢利能力水平，具有非常重要的意义。本文从分析余姚市知行合一广告有限公司的应收账款内部控制问题入手,结合了我国广告公司应收账款内部控制的实际发展现状,发现我国广告公司目前存在内部控制管理制度不完善、管理层缺少足够的责任和风险意识、催收贷款管理制度不完善、整体结构优化实施难度较大等问题。加强应收账款管理和内控有利于加快公司资金周转,提高资金利用效率,同时也可以帮助防范和降低经营风险,令广大投资者的利益得到保障，资金对公司的贡献也能达到了最大化。因此对应收账款内部控制的研究有重要意义。关键词：应收账款；风险意识；内部优化 AbstractAccount receivable sale on credit refers to the payment for goods purchased on behalf of the company or the service. The main contents include the price of goods purchased on behalf of the company directly collected from the relevant debtors, the packaging fees and freight and miscellaneous fees paid by the company to the debtors on behalf of the purchasing unit. In today's era when commercial financial credit is widely used, the vast majority of company managers will require the company to adopt the method of credit sale of accounts receivable to varying degrees, which will inevitably lead to a large amount of cash and accounts receivable generated in the operation of the company, The working capital occupied by the credit sale of accounts receivable has become an important part of the company's daily operation process. At the same time, the company's accounts receivable will easily form the company's capital loss. Therefore, it is of gr...
