基于财务信息化的企业应收账款内部控制制度案例比较研究
发布时间：2018-09-06 08:31
【摘要】：随着中国改革开放的进程,中国的经济快速发展,由此应收账款的各种问题也相应产生。很多公司虽然账面上有利润,由于很多应收账款无法收回,而又没有其他融资渠道,公司只能无奈选择关闭。针对应收账款总体回款不佳的事实,本人作为一个从事财务管理工作十余年的专业财务人员,希望更务实的去帮助有应收账款问题但资源相对薄弱的中小企业尽快提高回款,减少坏账风险。 本文第一章论述了在当今改革开放的大背景下,各种应收账款不能及时回收甚至产生坏账这一现象的研究背景和理论与实践意义以及应收账款管理现状与内部控制现状、财务信息化现状。第二章通过内部控制框架主要要素的分析来构建企业应收账款内部控制制度；以及构建应收账款内部控制制度的现实意义。第三章进一步论述财务信息化与应收账款的关系。第四章以亲自经历的二家跨国公司在几个不同阶段：公司没有对应收账款建立内控制度以及没有财务信息化支持到公司建立内控制度与财务信息化支持后应收账款管理的结果,第五章通过借鉴外国企业管理经验对照我国中小企业目前应收账款整体管理不佳的事实,设计对中小企业行之有效的方法。最后一章总结与展望。
[Abstract]:With the process of China's reform and opening up, China's economy is developing rapidly. Although many companies have profits on their books, because many accounts receivable can not be recovered, and there are no other financing channels, companies can only choose to close down. In view of the fact that the total return of accounts receivable is not good, as a professional financial personnel engaged in financial management for more than 10 years, I hope to help small and medium-sized enterprises with accounts receivable problems but with relatively weak resources to improve the return as soon as possible. Reduce the risk of bad debts. The first chapter discusses the research background and theoretical and practical significance of the phenomenon that various accounts receivable can not be recovered or even bad debts in time under the background of today's reform and opening up, as well as the current situation of accounts receivable management and internal control. The present situation of financial informatization. The second chapter constructs the internal control system of the enterprise accounts receivable through the analysis of the main elements of the internal control framework, and the practical significance of the construction of the internal control system of the accounts receivable. The third chapter further discusses the relationship between financial information and accounts receivable. The fourth chapter is about the results of the two multinational companies experienced by themselves in several different stages: the company did not establish an internal control system on accounts receivable and the results of accounts receivable management after the establishment of internal control system and financial information support without financial information support. In the fifth chapter, by referring to the experience of foreign enterprises' management, comparing with the fact that the whole management of accounts receivable is not good at present, the author designs an effective method for small and medium-sized enterprises. The last chapter summarizes and prospects.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232
本文编号：2225795
[Abstract]:With the process of China's reform and opening up, China's economy is developing rapidly. Although many companies have profits on their books, because many accounts receivable can not be recovered, and there are no other financing channels, companies can only choose to close down. In view of the fact that the total return of accounts receivable is not good, as a professional financial personnel engaged in financial management for more than 10 years, I hope to help small and medium-sized enterprises with accounts receivable problems but with relatively weak resources to improve the return as soon as possible. Reduce the risk of bad debts. The first chapter discusses the research background and theoretical and practical significance of the phenomenon that various accounts receivable can not be recovered or even bad debts in time under the background of today's reform and opening up, as well as the current situation of accounts receivable management and internal control. The present situation of financial informatization. The second chapter constructs the internal control system of the enterprise accounts receivable through the analysis of the main elements of the internal control framework, and the practical significance of the construction of the internal control system of the accounts receivable. The third chapter further discusses the relationship between financial information and accounts receivable. The fourth chapter is about the results of the two multinational companies experienced by themselves in several different stages: the company did not establish an internal control system on accounts receivable and the results of accounts receivable management after the establishment of internal control system and financial information support without financial information support. In the fifth chapter, by referring to the experience of foreign enterprises' management, comparing with the fact that the whole management of accounts receivable is not good at present, the author designs an effective method for small and medium-sized enterprises. The last chapter summarizes and prospects.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232
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