基于新华制药的应收账款内部控制案例分析

应收账款是企业的债权性资产，具有流动性强、风险较大的特点，其内部控制的设计和执行不到位很容易造成坏账的大量增加，影响企业的经济利益。我国近年来部分企业应收占款存在数额高、账龄长的问题，很大程度上源于应收账款内部控制制度的缺失。因此，优化应收账款的内部控制制度的设计和执行，是降低回收风险、优化资产结构、提高财务信息可信性的重要一环。
本文分别从理论综述、问题揭露和完善途径三方面对企业应收账款内部控制进行阐述。
首先对内部控制相关理论进行综述，并探讨了产生应收账款的原因及其风险点。其次结合相关数据资料对新华制药应收账款进行分析，再结合案例深入研究了新华制药应收账款内部控制中存在的主要问题。最后，针对性的提出改进建议，为我国企业对于应收账款的管理提供参考。
关键词：内部控制；应收账款；否定意见；缺陷分析

Abstract
Corporate liquidity, liquidity is also strong, risky debt assets, receivables to its mismanagement easily result in bad debt losses, so that the outflow of economic benefits. For a long time, due to our management of accounts receivable lack of internal control system, which resulted in some firms in the amount of accounts receivable aging, high risk, resulting in the serious deterioration of the quality of corporate assets. Therefore, attention to and strengthen the management of accounts receivable internal control mechanisms to reduce the risk of recovery. Improve asset quality, an important part of the asset structure optimization.
Overview, problems, countermeasures three parts corporate receivables internal control to elaborate.
First, from the understanding of internal control relevant theories, and explains the causes of the accounts receivable and accounts receivable internal control risk points. Secondly, the Xinhua Pharmaceutical receivables data analysis, and a case-depth study of the main problems in the the Xinhua Pharmaceutical receivables internal control. Finally, targeted recommendations for improvement, and provide a reference for Chinese enterprises for the management of accounts receivable.
Key  words:  Internal Control;  Accounts Receivable;  Adverse Opinion;  Defect Analysis

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