應(yīng)收賬款審計(jì)風(fēng)險(xiǎn)問(wèn)題研究(論文)(已修改)
2025-07-01 16:26 本頁(yè)面
【正文】 本科畢業(yè)論文 題 目: 應(yīng)收賬款審計(jì)風(fēng)險(xiǎn)問(wèn)題研究 院 系: 專 業(yè): 年級(jí)班別: 學(xué) 號(hào): 學(xué)生姓名: 指導(dǎo)教師: 提交日期： 年 月廣東財(cái)經(jīng)大學(xué)華商學(xué)院畢業(yè)論文（設(shè)計(jì)）成績(jī)?cè)u(píng)定表姓 名專 業(yè)學(xué) 號(hào)畢業(yè)論文（設(shè)計(jì)）指導(dǎo)教師評(píng)語(yǔ)及成績(jī)成績(jī) （滿分100分，占40%） 指導(dǎo)教師簽名 年 月 日畢業(yè)論文（設(shè)計(jì)）復(fù)評(píng)教師評(píng)語(yǔ)及成績(jī)成績(jī) （滿分100分，占30%） 復(fù)評(píng)教師簽名 年 月 日畢業(yè)論文（設(shè)計(jì)）答辯評(píng)語(yǔ)及成績(jī)成績(jī) （滿分100分，占30%） 答辯委員會(huì)主席簽名 年 月 日畢業(yè)論文（設(shè)計(jì)）總成績(jī)（五級(jí)記分制） 系負(fù)責(zé)人簽名 年 月 日應(yīng)收賬款審計(jì)風(fēng)險(xiǎn)問(wèn)題研究 級(jí) 班 指導(dǎo)教師： 摘 要 企業(yè)在正常經(jīng)營(yíng)中，會(huì)受到來(lái)自各方面發(fā)展而帶來(lái)的經(jīng)營(yíng)風(fēng)險(xiǎn)。目前較多企業(yè)為了增加自身市場(chǎng)競(jìng)爭(zhēng)能力，會(huì)選擇賒欠銷售的手段，以增加自身產(chǎn)品銷售優(yōu)勢(shì)，促進(jìn)產(chǎn)品銷售。但此種方式中在維持較長(zhǎng)時(shí)間后，會(huì)直接影響到企業(yè)資金狀況，限制企業(yè)的進(jìn)一步發(fā)展。當(dāng)前我國(guó)經(jīng)濟(jì)社會(huì)不斷發(fā)展，國(guó)內(nèi)企業(yè)也不斷增多。企業(yè)流動(dòng)資產(chǎn)中，就存有往來(lái)交易資產(chǎn)、企業(yè)產(chǎn)品以及應(yīng)收賬款等項(xiàng)目。應(yīng)收賬款作為企業(yè)經(jīng)營(yíng)資本中的一個(gè)項(xiàng)目，其賬款的折現(xiàn)直接有關(guān)于企業(yè)資金狀況。針對(duì)當(dāng)前我國(guó)企業(yè)發(fā)展形勢(shì)，本文針對(duì)企業(yè)應(yīng)收賬款審計(jì)進(jìn)行研究，并探討該類資金可能產(chǎn)生的風(fēng)險(xiǎn)狀況，最終得出應(yīng)收賬款審計(jì)對(duì)策，希望有助于企業(yè)可以及時(shí)回收應(yīng)收賬款，降低經(jīng)營(yíng)風(fēng)險(xiǎn)。 關(guān)鍵詞：應(yīng)收賬款 審計(jì)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)控制 問(wèn)題對(duì)策Abstract Enterprise in normal operation, will be from all aspects of development and management risk. Now more enterprises to increase their market petition ability, will choose the means of credit sales, to increase the sales of their products advantages, promote product sales. But in maintaining a long time in this way, will directly affect the enterprise financial conditions, restricted the further development of the enterprise. The current China39。s economic and social development, the domestic enterprises are also increasing. Enterprise liquid assets, the assets had dealings, enterprise products and projects, such as accounts receivable. Accounts receivable as a project in the capital of enterprise management, the account discount directly about enterprise financial conditions. In view of the current our country enterprise development situation, this paper studies the enterprise receivables audit, and to explore the risk of such funds could produce condition, finally it is concluded that the accounts receivable audit countermeasures, hope to help enterprises can timely
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