从内部控制角度研究应收账款的管理

摘    要

随着金融危机对全球的肆虐，中国企业也受到不小的冲击，许多企业由于资金周转困难而遭遇清算重组甚至倒闭。倒闭的原因基本上都是由于资金链断裂。现金流是一个企业的“血液”，在经济不稳定时容易出现资金紧张，严重时甚至会资金链断裂，从而影响企业的现金流动。当然企业的倒闭是由多种因素综合导致的，但内部控制薄弱、应收账款缺乏有效的内部控制系统是最直接的原因。因此，加强应收账款的内部控制制度建设成为企业管理的关键。财政部等五部委于2008年6月联合发布了《企业内部控制基本规范》，为应收账款的内部控制管理提供了依据及方向。本文分析了金融危机中企业资金链断裂的原因、应收账款管理存在的问题和加强应收账款内部控制的意义，并对如何加强应收账款的管理从内部控制角度进行了探究。

关键词：金融危机；资金链；应收账款；内部控制
From the Angle of internal control study of the management of accounts receivable
ABSTRACT

The economic crisis that swept over worldwide also makes a huge hit to Chinese enterprises. Many of them end up with reshuffle and closing for risks of funds turnover. To look into it, the reason of closing probably almost is funding strand breaks. As we all know, cash flow is the “blood” of an enterprise. When economy falter, it’s likely to lack of capital, if too severe, the chain of cash flow will break, for what will reflect the cash of an enterprise. Although there are kinds of reasons for the failure, I am afraid that the weak internal controls, the lack of a system to effectively control the accounts receivable contribute to it as the direct cause. So，to strengthen the internal control system for accounts receivable is the key, for which The Basic Norms of Internal Control promulgated by the Ministry of Finance in June, 2008 offers the basis and direction. The essay consists of these parts: analysis on the causes of the enterprises’ funding strand breaks at the financial crisis, the problems existing in the management of the accounts receivable, the significance of strengthening the internal control accounts receivable and the inquiry on how to strengthen the internal control.
 
Key words: economic crisis; fund chain; account receivable; internal control

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