论文摘要：
重庆工商大学会计学院财务管理 2009级2班 刘玉洁
指导老师 喻建红
中文摘要：近年来，市场经济不断的发展，商业竞争越演越烈，信用交易在上市公司之间发挥着更加重要的作用。上市公司在赊销过程中虽刺激了销售，增加了利润,但是损失了可以利用的机会成本，并增加坏账风险；相反应收账款的减少，虽然减少机会成本和坏账损失，但是却影响销售收入，减少了企业利润，所以如何来监控应收账款发生以及如何管理企业的不良债权等问题，已经成为企业管理中不容忽视的一个重大课题。本文将从如何有效的管理及控制应收账款，以及如何加强应收账款的内部控制的角度研究上市公司应收账款内部控制问题及完善措施。
关键词：上市公司 应收账款 内部控制
Abstract:In recent years, with the development of market economy, business competition is escalating, credit transactions between listed companies are playing a more and more important role. The listed company in the process of sell on credit to stimulate sales on the one hand, increase profits. On the other hand will lose can take advantage of the opportunity cost, and increase the risk of bad debts; Instead reduce the accounts receivable investment, on the one hand, reduce the opportunity cost and bad debt losses, on the other hand, affect sales, reduced the enterprise profit, so how to monitor accounts receivable occur and how to deal with the distressed debt enterprise, has become the inevitable a important subject in enterprise management. This article from how to get the accounts receivable under effective management and control, as well as how to strengthen the internal control of accounts receivable accounts receivable management strategy of listed companies is studied.
Key Words: Listed Company Accounting Receivable Internal Target 本文来自文库分享网www.wkfxw.com
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