中小企业应收账款内部控制问题研究

中小企业应收账款内部控制问题研究(12300字)
摘 要：近几年中小企业在市场中异军突起，占据了越来越多的市场份额。随着市场经济的发展，中小企业之间的竞争越演越烈。因此，中小企业应重视应收账款内部控制，保证应收账款的顺利回收从而增强企业的竞争能力。本文认为，我国中小企业应收账款内部控制环境不好且控制不到位，如应收账款的赊销审批、客户信息的监控、记账对账的核对、职责的分工、款项的催收等都存在着很大的缺陷，所以中小企业应改善内部控制环境、健全赊销业务审批制度、建立客户信用审评机制、建立严格的职责分工、完善记账对账、进行有效的账龄监控等等，以提高应收账款内部控制水平。
关键词：应收账款；内部控制；中小企业

Research on The Accounts Receivables Internal Control of Small And Medium-Sized Enterprises
Abstract: In the market in recent years, small and medium businesses sprung up everywhere at market share. With the development of the market econmy, competition between small and medium-sized enterprises become more inrense. So, small and medium-sized enterprises should pay attention to the accounts receivable inner control of account receivable. And ensure recover accounts receivable successfully and enhance enterprises competitive capacity. According to this article，small and medium-sized enterprises in our country internal control environmental is bad and control of the environment is not in place, for example, the credit approval of accounts receivable, monitor of the information of client,check of account reconciation, divides the work of duries, collection of funds has a lot of defrciencies so small and medium-sized enterprises should improve the environment, internal control system, business credit approval system, a ccount reconciliation, set up customer credit review mechanism, and strict division of responsibilities, monitor the account age effectivery and so onto improve the revel of internal control of accounts receivable.
Key word: Accounts receivables; internal control; small and medium-sized enterprises

目  录
摘要    1
关键词    1
一、绪论    2
（一）研究目的及选题意义    2
1 研究目的    2
2 选题意义    2
（二）国内外研究现状    2
1 国外研究现状    2
2 国内研究现状    3
3 简要述评    5
（三）研究思路及方法    6
1  研究思路    6
2  研究方法    6
二、中小企业应收账款内部控制中普遍存在的问题    6
（一）应收账款内部控制环境不好    6
（二）缺乏完善的赊销审批制度    7
（三）缺乏完整的记账体系及核对制度    7
（四）缺乏明确的职责分工制度    8
（五）账龄监控、收款措施不到位    8
三、完善中小企业应收账款内部控制的对策    8
（一）改善内部控制环境    9
1 强化领导的内部控制意识    9
2 优化企业组织结构    9
3 改善人事管理水平    9
（二）健全赊销业务审批制度    10
（三）完善记账对账制度    10
（四）建立严格的职责分工制度    11
（五）采取灵活的催收政策，加强事后控制    11
1 成立清收小组    11
2 确定合理的收账程序催收账款    12
3 确定合理的讨债方法    12
4 对应收账款进行有效的账龄监控    12
四、结束语    13
参考文献    13
致谢    14