陕西省乳制品集团公司应收账款内部控制研究摘要在市场经济高速发展的背景下，受商业信用大力推行的影响，企业应收账款的数额也明显增多，加强对应收账款的控制工作已经成为企业生产经营活动的重要的组成部分。陕西省乳制品集团公司是一家主要从事乳制品的生产、加工和销售为一体，并且以销售为主的企业。作为销售型的企业，它也和我国目前大多数的企业一样，其赊销比例呈现逐年上升的趋势。这种状况既增加了企业的经营成本，也增加了企业的经营风险，甚至已成为企业管理和生死存亡的重要课题。因此，对它的应收账款的控制的水平和效果如何，将直接影响到企业的发展乃至存亡。本文介绍了陕西省乳制品集团公司应收账款的现状，通过对现状进行统计和分析，了解企业在应收账款管理过程中存在的问题，并就如何解决这些问题提出自己的建议。关键词：应收账款；控制；对策TheprovinceofShanxidairygroupcompanyinternalcontrolresearchonaccountsreceivableAbstractInamarketeconomyunderthebackgroundofrapiddevelopment,theinfluenceofthecommercialcredittopush,theenterpriseaccountsreceivableamountissignificantlyincreased,tostrengthenthecontrolofaccountsreceivablehasbecometheimportantpartofenterpriseproductionandoperationactivities.Shaanxidairygroupisacompanymainlyengagedindairyproduction,processingandsalesasone,andthemainlysalesenterprise.Assalesofenterprises,italso,andmostoftheenterprisesinourcountryatpresent,thecreditratioshowedatrendofrisingyearbyyear.Thiskindofconditionbothincreasedtheenterprisethemanagementcost,alsoincreasedthemanagementriskoftheenterprise,andevenhasbecomeanimportanttopicofenterprisemanagementandsurvival.Asaresult,thelevelofcontrolofitsaccountsreceivableandhoweffective,willdirectlyaffecttheenterprise'sdevelopmentandevensurvival.Inshaanxiprovincewereintroducedinthispaperthepresentsituationofthedairyproductsgroupco.,LTD.Accountsreceivable,throughthestatisticsandanalysisonthepresentsituation,understandtheenterpriseintheaccountsreceivablemanagementproblemsthatexistintheprocess,andputsforwardhisownSuggestionsonhowtosolvetheseproblems.Keywords:accountsreceivable;Control;countermeasures目录摘要......................................................IAbstract.................................................II1绪论...................................................11.1题目背景...........................................11.2研究意义...........................................11.3国内外研究情况.....................................11.3.1国内研究现状..................................11.3.2国外研究现状..................................21.4研究方法...........................................22应收账款概念综述.......................................22应收账款概念综述.......................................32.1应收账款定义.......................................32.1.1企业风险意识较差，风险评估水平不高............32.1.2对销售人员的考核制度不健全....................32.1.3部门间缺乏信息沟通，分工控制薄弱..............42.1.4对客户信用控制不完善..........................42.1.5应收账款信息跟踪、收账环节控制薄弱............42.2应收账款对企业的影响...............................52.2.1应收账款不能及时到位，大大降低企业的效益......52.2.2夸大企业经营成果，增加企业风险................52.3研究应收账款控制的意义.............................63陕西省乳制品集团公司应收账款现状及特点.................73.1陕西省乳制品集团公司简介...........................73.2陕西省乳制品集团公司应收账款现状...................73.2.1应收账款规模和账龄分析........................73.2.2应收账款...
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