基于財務信息化的企業(yè)應收賬款內部控制制度案例比較研究
發(fā)布時間：2018-09-06 08:31
【摘要】：隨著中國改革開放的進程,中國的經濟快速發(fā)展,由此應收賬款的各種問題也相應產生。很多公司雖然賬面上有利潤,由于很多應收賬款無法收回,而又沒有其他融資渠道,公司只能無奈選擇關閉。針對應收賬款總體回款不佳的事實,本人作為一個從事財務管理工作十余年的專業(yè)財務人員,希望更務實的去幫助有應收賬款問題但資源相對薄弱的中小企業(yè)盡快提高回款,減少壞賬風險。 本文第一章論述了在當今改革開放的大背景下,各種應收賬款不能及時回收甚至產生壞賬這一現(xiàn)象的研究背景和理論與實踐意義以及應收賬款管理現(xiàn)狀與內部控制現(xiàn)狀、財務信息化現(xiàn)狀。第二章通過內部控制框架主要要素的分析來構建企業(yè)應收賬款內部控制制度；以及構建應收賬款內部控制制度的現(xiàn)實意義。第三章進一步論述財務信息化與應收賬款的關系。第四章以親自經歷的二家跨國公司在幾個不同階段：公司沒有對應收賬款建立內控制度以及沒有財務信息化支持到公司建立內控制度與財務信息化支持后應收賬款管理的結果,第五章通過借鑒外國企業(yè)管理經驗對照我國中小企業(yè)目前應收賬款整體管理不佳的事實,設計對中小企業(yè)行之有效的方法。最后一章總結與展望。
[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.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F232
本文編號：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.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F232
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，本文編號：2225795
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