【摘 要】
：
企业建立科学有效的应收款回收制度,有利于提升企业经济效益,推动企业可持续发展。监控产生应收账款的各个环节,尽可能减少应账款的同时将坏账损失控制在最小范围内,从某种意
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企业建立科学有效的应收款回收制度,有利于提升企业经济效益,推动企业可持续发展。监控产生应收账款的各个环节,尽可能减少应账款的同时将坏账损失控制在最小范围内,从某种意义上讲即是避免了企业账面利润和现金收益脱节。企业财务人员应当充分利用法律,并结合当前法律环境,对应收款内部控制问题进行详细分析,以期为企业应收款内部控制工作提供一定帮助。
The establishment of a scientific and effective receivables recovery system for enterprises is conducive to enhancing the economic efficiency of enterprises and promoting the sustainable development of enterprises. Monitoring all aspects of accounts receivable, accounts receivable as much as possible to minimize the loss of bad loans within the control, in a sense that is to avoid corporate profits and cash receipts out of line. Enterprise financial officers should make full use of the law and combine with the current legal environment to conduct a detailed analysis on the internal control of receivables so as to provide some help for the internal control of the enterprise’s receivables.
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