西安理工大学工商管理硕士学位论文 The research in this article helps to improve and improve the internal control system of CL Company for accounts receivable management. At the same time, it has important significance for improvingthe company#s riskprevention ability, effectivelypreventing assetloss, improving the company#s actual rather than book operating performance, and maintaining its own reputation level. It also has reference significance for other enterprises with similar problems to improve their internal control systems. Key words:Accounts receivable; Internal control; Problem study; Improvement plan III 目录 1 绪论 ......................................................................................................... 1 1.1 研究背景及意义 ............................................................................... 1 1.1.1 研究背景 ..................................................................................... 1 1.1.2 研究意义 ..................................................................................... 1 1.2 国内外研究现状综述 ....................................................................... 2 1.2.1 国外研究现状 ............................................................................. 2 1.2.2 国内研究现状 ............................................................................. 3 1.2.3 文献述评 ..................................................................................... 3 1.3 论文研究内容和方法 ....................................................................... 4 1.3.1 研究内容 ..................................................................................... 4 1.3.2 研究方法 ..................................................................................... 4 2 应收账款内部控制相关理论概述 ........................................................ 6 2.1 应收账款的概念 ............................................................................... 6 2.1.1 应收账款的定义 ......................................................................... 6 2.1.2