对于应收账款当前一些不太良好的状况，研究认为唯有加强应收账款内部控制管

Regarding the current unfavorable situation of accounts receivable, the study believes that only by strengthening the internal control and management of accounts receivable can the current dilemma of accounts receivable be effectively alleviated. Starting from this point, the article describes the specific connotation and source of accounts receivable by using the internal control link that affects the importance of group management. Then sort out and put forward the opinions and solutions to the existing problems of the internal control of accounts receivable corresponding to the enterprise's financial management.

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.

For the current unsatisfactory situation of accounts receivable, the research thinks that only by strengthening the internal control management of accounts receivable can the current dilemma of accounts receivable be effectively alleviated. From this point of view, this paper describes the specific connotation and origin of accounts receivable from the internal control links that affect the importance of group management, and puts forward opinions and solutions to the existing problems of internal control of accounts receivable in enterprise financial management in view of the current perfect state and existing hidden dangers.