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| 浅析海尔公司应收账款内部控制存在的问题及优化措施 摘 要 应收账款管理是企业财务管理中的重要内容，只有做好应收账款的管理才能避免应收账款逾期，确保企业能及时收回应收账款，持续降低坏账风险，这就要求企业需要重视做好内部控制，通过加强企业内部的体制机制建设，完善财务信息系统，优化应收账款的管理流程，来确保及时收回应收账款。才能让企业保持健康稳定的现金流，保持企业资产的优良状态，减少坏账风险。不过现实中部分企业对于应收账款管理缺乏足够重视，忽视了对款项的及时回收，缺乏完善的应收账款管理制度，债务催收流程不合理等，这容易导致企业应收账款风险的增加。 本文以海尔公司为例，对其应收账款内部控制问题进行研究，共分为七个部分。第一部分是前言，介绍了本文的研究背景、目的和意义；第二部分是应收账款概述，介绍应收账款的定义、形成原因和应收账款管理中普遍存在的问题，包括应收账款的内部控制及考核机制不完善，缺乏完善的催收流程以及信用机制不成熟等；第三部分为海尔公司概况，介绍了海尔公司及其当前的应收账款管理现状；第四部分为海尔公司的应收账款管理问题，主要包括财务信息系统不对称，企业内部控制管理存在欠缺，缺乏交易前的调查，信用管理机制缺失等；第五部分为海尔公司应收账款管理问题的原因，主要是由于记账方式不科学，企业的应收账款风险意识不强，货款延迟支付等原因所致；第六部分为海尔公司应收账款问题的解决对策，包括完善财务系统，优化结账方式，提高风险意识，加强内部管理，做好交易前的资信调查，完善信用管理等；第七部分为结论。 关键词：海尔公司，应收账款，内部控制 Abstract Accounts receivable management is an important content in enterprise financial management,only to avoid overdue accounts receivable,accounts receivable management to ensure that the enterprise can withdraw accounts receivable timely, continuous, reduce the risk of bad debts, which requires the enterprise needs to attach importance to internal control, strengthen the construction of enterprise internal institutions and mechanisms, improve the financial information system, optimize the management of accounts receivable process, to ensure timely recovery of accounts receivable. Only in this way can enterprises maintain healthy and stable cash flow,maintain the excellent state of enterprise assets, and reduce the risk of bad debts. However, in reality, some enterprises lack enough attention to accounts receivable management, ignore the timely recovery of money,lack of perfect accounts receivable management system,debt collection process is unreasonable, which is easy to lead to the increase of enterprise accounts receivable risk. This paper takes Haier as an example to study the internal control of its accounts receivable, which is divided into seven parts. The first part is the preface,which introduces the research background, purpose and significance of this paper. The second part is an overview of accounts receivable, accounts receivable definition, causes and accounts receivable management prevalent problems, including accounts receivable internal control and assessment mechanism is not perfect,the lack of a perfect collection process and credit mechanism is not mature; The third part is the general situation of Haier Company, introduced Haier Company and its current accounts receivable management status;The fourth part is Haier's accounts receivable management problems, mainly including financial information system asymmetry, lack of enterprise internal control management, lack of pre-transaction investigation,lack of credit management mechanism; The fifth part is the reasons for Haier's accounts receivable management problems, mainly due to unscientific accounting methods,enterprises' lack of awareness of accounts receivable risk, delayed payment of goods and other reasons; The sixth part is the countermeasures of Haier Company's accounts receivable problems, including improving the financial system, optimizing the way of closing accounts, improving risk awareness, strengthening internal management, doing a good job of credit investigation before transactions, improving credit management, etc. The seventh part is the conclusion. Key words: Haier Group, accounts receivable, internal control 目 录 1一、应收账款概述 1（一）应收账款的定义 1（二）应收账款形成的原因 1（三）应收账款管理中普遍存在的问题 2二、青岛海尔股份有限公司概况 2（一）青岛海尔股份有限公司简介 3（二）青岛海尔股份有限公司应收账款现状 4三、海尔公司应收账款管理不足之处 4（一）财务系统信息不对称 4（二）内部控制管理不到位 5（三）事前调查不充分 5（四）缺乏科学的信用管理系统 5四、海尔公司应收账款管理问题的产生原因 5（一）行业惯用记账方式不科学 6（二）风险防范意识不强 6（三）购货方延迟支付时间 6（四）应收账款日常管理不到位 6五、海尔公司应收账款不足之处的解决办法 6（一）完善财务系统，优化记账方式 6（二）提高风险意识，加强内控管理 7（三）加强事前调查，做好赊销客户信用管理 7（四）建立科学有效应收账款管理制度 7六、结论 7参考文献 |
