金丹科技应收账款内部控制问题研究.doc

摘 要 随着经济全球化进程的加快，国内乃至世界范围内各行业的竞争更加激烈，致使越来越多的企业使用甚至滥用赊销这一策略，其目的就是为了实现信用销售，增加营业利润，提高竞争力水平。但是这种做法也有一定的的风险性，会造成企业应收账款回收困难，使企业面临资金风险和经营风险，因此，企业应该把提高应收账款内部控制管理水平作为需要研究的重要课题。 金丹科技是一家国家级高新技术企业，属于典型的农产品深加工外向型企业，其市场前景十分广阔。通过调查研究发现，该公司虽然收入总额在不断增加，但是应收账款总额也在不断增加，并且内部控制制度并不完善，因此本文把金丹科技作为案例研究对象，把应收账款内部控制理论概述作为理论依据，在分析了该公司应收账款内部控制现状的基础上，指出了其在应收账款内部控制方面存在的问题，提出了能使其应收账款内部控制水平得以提高的对策，这对该公司以后的发展具有积极的意义。 关键词：应收账款；内部控制；风险管理 Abstract With the acceleration of the process of economic globalization, the competition of various industries in China and even in the world becomes more intense. As a result, more and more enterprises use or even abuse the strategy of credit sale. Its purpose is to achieve credit sale, increase business profits and improve competitiveness. However, this practice also has certain risks, which will make it difficult for enterprises to recover accounts. Besides, it also makes the company face capital risk and operation risk. Therefore, enterprises should study the important subject, which is improving the internal control and management level in respect of accounts receivable. Henan Jindan Lactic Acid Technology Co.,Ltd is famous for its high technology in the world, which belongs to a typical export-oriented enterprise of deep processing of agricultural products. Its market prospects are very broad. Through investigation and research, it is found that although the total revenue of the company is increasing, the total accounts receivable is also increasing, and the internal control system is not perfect. Therefore, this paper takes Henan Jindan Lactic Acid Technology Co.,Ltd as the case study object, and takes the theory of internal control of accounts receivable as the theoretical basis.Then based on the analysis of the current situation of internal control of accounts receivable, the enterprise exists some problems in the internal control of accounts receivable, and puts forward some countermeasures to improve the leve