For the current poor situation of accounts receivable, research suggests that only by strengthening internal control management of accounts receivable can we effectively alleviate the current predicament of accounts receivable. Starting from this point, the article discusses the specific connotation and sources of accounts receivable in the internal control process that affects the importance of group management. In response to the current improvement status and existing problems and hidden dangers of internal control over accounts receivable in enterprises, the article then organizes and proposes corresponding opinions and solutions to the existing problems of internal control over accounts receivable in financial management of enterprises.
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