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随着财政部等五部委企业内部控制规范和各项应用指引的发布与实施,国内企业尤其是上市企业越来越重视企业内控制度的设计与运行,应收帐款管理涉及到合同管理控制、销售业务层面控制和资金活动控制等重要的环节,直接影响企业的现金流和可持续发展。本文就内部控制中应收款的形成与管控要点以及后续坏帐的处理,就如何加强企业应收帐款管理进行探讨。本文首先阐述了应收帐款与企业发展的关系,其次,从应收帐款的形成源头到跟踪管理坏帐处理等阶段逐一分析各管理环节的控制要点和管控措施;最后介绍了形成坏帐后的诉讼和涉税处理。就如何加强应收帐款管理提出了自己的建议和看法,供业内探讨。
With the promulgation and implementation of internal control standards and various application guidelines of five ministries and commissions such as the Ministry of Finance, domestic enterprises, especially listed ones, pay more and more attention to the design and operation of the internal control system. Receivables management involves contract management control, Sales operations and control of capital activities and other important aspects of control, a direct impact on cash flow and sustainable development. This article discusses the formation and control of receivables in internal control and the follow-up treatment of bad debts, and discusses how to strengthen the management of receivables in enterprises. This article first describes the relationship between accounts receivable and the development of the enterprise, and secondly, analyzes the control points and control measures of each management link from the source of the accounts receivable to the management of bad debts of the tracking management. Finally, After the litigation and tax-related processing. On how to strengthen the management of accounts receivable made their own suggestions and views for the industry to explore.