目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 应收账款内部控制概述........................................................................................31.1 应收账款的含义及作用.............................................................................31.2 内部控制的含义和要素.............................................................................31.3 应收账款内部控制的含义.........................................................................41.4 应收账款内部控制的目标.........................................................................42 赛博底盘制动大连公司应收账款内部控制的现状............................................62.1 应收账款基本情况分析.............................................................................62.2 应收账款事前控制情况.............................................................................72.3 应收账款事中控制情况.............................................................................72.4 应收账款事后控制情况.............................................................................83 赛博底盘制动大连公司应收账款内部控制存在的问题及原因分析................93.1 应收账款风险评估机制不健全.................................................................93.2 组织机构、权责分配不合理.....................................................................93.3 应收账款催收流程不完善.........................................................................93.4 赊销审批制度不规范、信用调查不充分...............................................103.5 应收账款风险监管措施不到位...............................................................104 赛博底盘制动大连公司应收账款内部控制...
