伊利公司应收账款管理问题研究

本科论文关键词：应收账款：信用销售：内部控制AbstractIn recent years,the state has continuously encouraged enterprises to innovate anddevelop,which makes the competition between enterprises more and more fierce.In thecourse of operation,in order to increase the sales volume,use accounts receivable such ascredit sales,and then effectively improve the position of enterprises in the market.Accountsreceivable is the inevitable product of credit sales,as an important part of the current assets ofenterprises,which directly affects the efficiency of the use of funds.In order to develop betterin the future,enterprises must strengthen the management of accounts receivable,so as toeffectively improve the turnover efficiency of enterprise funds and reduce the capital risk ofenterprises.Taking Yili Company as an example,this paper studies and analyzes the problemsexisting in its accounts receivable management,analyzes the current situation of its accountsreceivable management by looking up the financial statements of Yili Company in recentyears,finds out the problems,and puts forward appropriate solutions to the problems.Thispaper provides a feasible solution to how to solve the problem of accounts receivablemanagement,hoping to draw lessons from the management of accounts receivable of otherenterprises in China.