随着世界经济的不断一体化和交易方式的多样化,使得企业在财务管理方面面临着更多的挑战和风险,企业应收账款比例的不断增加就是风险之一。企业的应收账款是企业重要的营运资金,如果管理不当就会影响企业资金链的运行,使企业蒙受经济损失。文章主要浅析了企业中应收账款的内部控制内容,通过对企业在应收账款内部控制方面存在问题的分析,旨在提出合理解决应收账款内部控制问题的对策。 With the continuous integration of the world economy and the diversification of transaction modes, enterprises are faced with more challenges and risks in financial management. The ever-increasing proportion of corporate accounts receivable is one of the risks. Enterprise accounts receivable is an important working capital of enterprises, if not properly managed will affect the operation of the enterprise capital chain, so that enterprises suffer economic losses. The article mainly analyzes the internal control of accounts receivable in the enterprise. Through the analysis of the problems existing in the internal control of accounts receivable, the article aims to put forward the countermeasures of reasonably solving the problems of the internal control of accounts receivable.