从往来账款管理看企业的内部控制制度
从往来账款管理看企业的内部控制制度(论文8100字)
摘 要
往来账款是企业资产、负债的一个重要组成部分。目前，有些企业的往来账款中包罗万象，许多不属于往来账款的其他经济内容也体现在往来账款中，往来账款所占比重越来越大，不仅造成企业资金周转困难，而且使企业的会计信息失真。加强企业往来账款的管理，对减少企业资金占压，创造良好的企业内部经营管理环境都是十分重要的。要解决往来账款中存在的问题，除了加强整个社会的制约机制外，加强企业自身的内部控制制度显得尤为重要。本文分析了企业往来账款存在的弊端和目前往来账款管理中存在的一些普遍问题，揭示了往来账款内部控制存在的缺陷，并从建立和完善内部控制制度的角度，探讨了如何加强企业往来账款的管理。
【关键词】往来账款管理；内部控制制度；控制环境；风险评估；控制活动
Abstract
Current account is an important component of corporate assets and liabilities. Some corporate accounts are all-embracing at present. Many other economic content that do not belong to current accounts, is also reflected in current accounts. In some enterprises, the increasing proportion of current accounts not only caused difficulties in their liquidity, but also caused the distortion of accounting information. Strengthen the management of current accounts is very important for the company to reduce the occupation of enterprise funds and to create a good environment for the operation and management of enterprises. In order to solve the problems existing in current accounts, in addition to strengthening the constraints of society as a whole mechanism, strengthen the enterprise's own internal control system is especially important. This paper analyzes the drawbacks of current accounts, and some common problems that existing in the management of current accounts at present. It reveals the deficiencies about internal control of current accounts, and explores how to strengthen the management of current accounts from the view of establishing and improving the internal control system. [来源：http://Doc163.com]
【Key Words】Current Account Management; Internal Control System; Control Environment; Risk Assessment; Control Activities
目 录
一 往来账款的概念及企业往来账款存在的弊端
（一） 往来账款的概念…………………………………………………(1)
（二）企业往来账款存在的弊端……………………………………… (1)
二 目前企业往来账款管理中普遍存在的问题
（一）不定期对账……………………………………………………… (2)
（二）不定期清理……………………………………………………… (3)
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（三）往来款账务处理不规范………………………………………… (3)
（四）出租出借账户或为他人套取现金……………………………… (3)
（五）责任不明确……………………………………………………… (3)
（六）缺乏应有的管理机制…………………………………………… (3)
三 企业的内部控制制度
（一）3．1 内部控制的概念……………………………………………(3)
（二）3．2 企业内部控制制度的概念及其作用………………………(4)
四 健全内部控制制度，解决往来账款管理问题
（一）控制环境………………………………………………………… (6)
（二）风险评估………………………………………………………… (6)
（三）控制活动………………………………………………………… (7)
（四）信息沟通………………………………………………………… (8)
（五）监督……………………………………………………………… (8)
五 结语………………………………………………………………… (9)
参考文献……………………………………………………………… (10) [资料来源：Doc163.com]