摘要：最近的几年时间里，市场上的竞争一天比一天严峻。在市场上的很多企业经过赊销手段不断的扩大市场，主要的目的是让自己在市场上更重要，增加利润总额。但是这个宽松的手段，是企业应收账款大幅扩大最根本原因，也导致了应收账款管理成本和坏账损失成本的添加，这样使得企业经营利润的大幅度降低，经营风险也跟着加大，慧慢慢威胁企业的生存与发展。

本文的例子和背景为洽洽食品公司，从理论的角度出发介绍了应收账款内部控制的相关理论，叙说了公司的目前存在的情况况，和公司现应收账款内部控制的现状，从应收账款增长率，周转率账龄等方面对应收账款内部控制现状进行分析，并从中找出其存在的问题，最后提出相应的建议。

关键词：内部控制 应收账款 信用销售 食品企业

On the internal control of food accounts receivable

Abstract: In recent years, market competition has become increasingly fierce.More and more enterprises expand the market through credit sales, seize market share and increase total profits. Such a loose credit policy not only leads to a substantial expansion of enterprise accounts receivable, but also further leads to the increase of accounts receivable management cost and bad debt loss cost,which greatly reduces the operating profitof enterprises, and the operating risk of enterprises is gradually increasing, which gradually threatens the survival and development of enterprises.

Taking Qiaqia food company as an example,this paper introduces the relevant theories of internal control of accounts receivable from the perspective of theory. Taking Qiaqia food company as the background,it describes the basic situation of the company and the current situation of internal control of accounts receivable. It analyzes the current situation of internal control of accounts receivable from the aspects of accounts receivable growth rate, turnover rate and aging,and finds out the existing problems Finally, the corresponding suggestions are put forward.

Key words: internal controls；Accounts receivable；Credit sale；Food enterprises