企业应收账款的内部控制设计毕业设计论文精选.docVIP

江苏经贸职业技术学院 毕业设计（论文） 题目： 企业应收账款的内部控制设计 ——以南京奥腾德汽车服务有限公司为例 系 （院） 会计系 专业班级 09会计与审计（1）班 学 号 企业应收账款的内部控制设计 ——以南京奥腾德汽车服务有限公司为例 摘要： 随着市场经济不断发展，我国绝大多数企业面临着销售难，收款难的双境。作为企业资金管理的一项重要内容，应收账款的管理直接影响到企业营运资金的周转和经济效益。适度的应收账款，是企业增强市场竞争力和降低成本的要求。但过高比例的应收账款，导致销售收入的增长只能给企业带来账面利润，是资金周转出现问题，财务风险上升，不利于企业的健康发展。因此，建立系统有效的应收账款内部控制制度是企业加强资金周转，提高资金使用效益，保护财产安全的重要手段。本文根据财政部颁发的《企业内部控制及基本规范》的规定，设计了企业应当建立的健全的内部控制制度，注重企业应收账款的管理，并有针对性地提出了一系列对策和建议。 关键词： 应收账款 内部控制 制度设计 管理 Enterprise accounts receivable internal control design ——Nanjing AutenzDeu DE car service Co., LTD as an example Abstract: Along with the development of market economy, our country most companies face a sales difficult, difficult to double its collection. As an enterprise of fund management is an important part of the management of accounts receivable directly affect the enterprise working capital turnover and economic benefits. Moderate moderate accounts receivable, is the enterprise strengthens the market competitive power and lower the cost of requirements. But too high proportion of accounts receivable, lead to sales income growth can only brings to the enterprise accounting profit, is the capital turnover appear problem, financial risk rise, go against the healthy development of the enterprise. Therefore, establishing the system of effective account receivable internal control system is the capital turnover enterprises to strengthen and improve the efficiency in the use of funds, protection and property of the importance of safety means. In this paper, according to the Treasury to issue the enterprise internal control and basic norms regulation, design the enterprise shall set up a sound system of internal control, and to pay attention to the enterprise of the management of a