企业应收账款内部管理与控制研究  

Enterprise accounts receivable internal management and control

作　　者：林爱勇[1] 张亚杰[1] 

机构地区：[1]宿州学院,安徽宿州234000

出　　处：《湖南城市学院学报（自然科学版）》2016年第4期172-173,共2页Journal of Hunan City University:Natural Science

摘　　要：应收账款的内部控制对企业的发展至关重要,而企业不同阶段对应收账款的管理是不同的,本文以雷鸣科化为例,根据其发展划分为初创期、成长期和成熟期三个阶段,搜集其近十年应收账款规模、账龄和坏账准备数据,进行实证分析,得出企业应根据不同时期,采取不同的应收账款内部控制手段的结论。Internal accounts receivable control critical to the development of enterprises, and different stages of corporate management of accounts receivable is different paper thunderous Branch of example,according to its development into start - up, growth and maturity three stages, which for nearly a decade to collect accounts receivable size, aging and bad debts data, empirical analysis, the enterprises should be basedon different periods, take a different intemal controls receivables conclusions.

关 键 词：应收账款 发展周期 内部控制 雷鸣科化 

分 类 号：C935[经济管理—管理学]