摘要:由于市场经济的发展和社会竞争的日益激烈，作为市场的主体，许多企业为了扩大市场占有率、抢占商机，越来越多地使用商业信用进行促销。长期以来，我国的社会信用基础一直比较薄弱，社会信用体系还不够完善，企业互相拖账款的现象非常普遍，加上目前我国企业缺乏信用管理意识，信用管理机制不健全，企业间的应收账款数额愈来愈大，坏账损失也不断飙升，因此影响了企业的良性运转，严重的甚至导致企业重组和破产。应收账款管理出问题是内因和外因共同作用的结果。哲学上说内因通过外因起作用，因此，解决应收账款问题要先从企业内部着手，完善企业内部控制。

　　　本文通过运用文献查阅和图表分析等方法对应收账款内部控制进行了比较深入的研究。首先，对于国内外关于应收账款内部控制的相关研究进行了简单分析；其次，阐释应收账款内部控制的相关概念并介绍我国内部控制的发展历程；再次，以西安宝德自动化公司为例，对其公司应收账款内部控制的现状进行研究，找出存在的问题；最后，为宝德自动化公司设计应收账款内部控制体系，提出解决该公司存在问题的对策。

关键词 应收账款；内部控制；内部监督

Abstract:Due to the development of market economy and the increasingly fierce social competition, many enterprises, as the main body of market, in order to expand market share, seize business opportunities, there is an increasing use of commercial credit for sales promotion. For a long time, China’s social credit foundation has been relatively weak, the social credit system is still not perfect, the phenomenon of corporate drag is very common, and China's enterprises lack the awareness of credit management, credit management mechanism is not sound, the amount of accounts receivable between enterprises is increasing, bad debt losses are soaring, thus influencing enterprise's healthy operation, and even lead to corporate restructuring and bankruptcy. Accounts receivable management problems are the result of internal and external causes. Philosophical speaking, internal factors will work by external factors, therefore, to solve the problem of accounts receivable should first from the enterprise‘s internal, improve the internal control.

　　　In this thesis, the literature reviews and chart analyses are used in deep research of accounts receivable internal control. First, there is a simple analysis of the research about the internal control of receivable accounts both at home and abroad. Second, to illustrate related concept of accounts receivable paragraph internal control and describes the development process of China’s internal control. Third, to Xi 'an baode automation co., LTD for cases, have a research on its company’s status of accounts receivable paragraph internal control, and find the existing problems. The last is to put forward some effective methods to solving the problems of baode Automation Company’s internal control system.

Key words  account receivable  internal control  internal supervision