【摘要】：當(dāng)前經(jīng)濟(jì)發(fā)展放緩,企業(yè)的經(jīng)營(yíng)發(fā)展也開(kāi)始滯緩,企業(yè)整體收入水平開(kāi)始有所下降,企業(yè)產(chǎn)品銷(xiāo)售中賒銷(xiāo)部分占比日益不斷增加,賬款回收不及時(shí)等問(wèn)題愈發(fā)嚴(yán)重。尤其對(duì)于從事新能源開(kāi)發(fā)的行業(yè)而言,產(chǎn)生的影響更加突出。故此,在當(dāng)前的市場(chǎng)發(fā)展環(huán)境中,如何實(shí)現(xiàn)高效的銷(xiāo)售與收款內(nèi)部控制管理機(jī)制,已經(jīng)成為當(dāng)前企業(yè)管理中重要的組成部分,這也是確保企業(yè)能夠?qū)崿F(xiàn)穩(wěn)定發(fā)展的重要保障。通過(guò)積極有效的銷(xiāo)售與收款內(nèi)控管理機(jī)制能夠增強(qiáng)企業(yè)對(duì)銷(xiāo)售活動(dòng)的有效管理,同時(shí),也能夠切實(shí)提高企業(yè)賒銷(xiāo)款項(xiàng)的及時(shí)回收。通過(guò)對(duì)企業(yè)銷(xiāo)售與賒銷(xiāo)賬款的管理,能夠增強(qiáng)企業(yè)自身的監(jiān)督機(jī)制,實(shí)現(xiàn)財(cái)務(wù)風(fēng)險(xiǎn)的有效防范,對(duì)于企業(yè)綜合競(jìng)爭(zhēng)實(shí)力的提升也是具有重要意義的。HBL股份有限公司主營(yíng)產(chǎn)品為異丙醇胺以及高阻燃的聚氨酯保溫板產(chǎn)品。當(dāng)前在國(guó)內(nèi)外的同類(lèi)產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)中,是具有較強(qiáng)的競(jìng)爭(zhēng)實(shí)力的。整體表現(xiàn)出了良好的發(fā)展態(tài)勢(shì),而且市場(chǎng)份額也在不斷提升。然而,企業(yè)在銷(xiāo)售與收款管理方面仍舊存在較大不足,還存在很多突出問(wèn)題未能夠?qū)崿F(xiàn)有效的解決,比如管理層對(duì)于風(fēng)險(xiǎn)防范缺乏足夠的重視,未能建立起積極有效的風(fēng)險(xiǎn)評(píng)估體系,控制活動(dòng)不夠規(guī)范,有效的信息反饋機(jī)制仍未建立及內(nèi)外部監(jiān)督不力等等。因此,企業(yè)應(yīng)當(dāng)重視完善其當(dāng)前在銷(xiāo)售和收款管理方面的內(nèi)控建設(shè),以此推動(dòng)企業(yè)綜合競(jìng)爭(zhēng)實(shí)力的提高。本文結(jié)合國(guó)內(nèi)外的相關(guān)理論,立足HBL公司的具體發(fā)展?fàn)顩r,從內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息溝通和監(jiān)督等角度入手,對(duì)于該公司在銷(xiāo)售與收款的內(nèi)部控制建設(shè)方面展開(kāi)了分析與研究,并對(duì)其中存在的問(wèn)題進(jìn)行了闡述與分析,并且提出了針對(duì)性的改進(jìn)建議。通過(guò)本文的研究希望能夠推動(dòng)其銷(xiāo)售與收款內(nèi)控機(jī)制的不斷健全,這對(duì)于其他企業(yè)來(lái)說(shuō),也是具有重要的參考和借鑒意義的。
[Abstract]:At present, the economic development is slowing down, the business development is also slowing down, the overall income level of the enterprise has begun to decline, the proportion of credit sales in the sales of enterprise products is increasing, and the problem of accounts recovery is not timely is becoming more and more serious. Especially for the industry engaged in new energy development, the impact is more prominent. In the market development environment, how to realize the efficient internal control and management mechanism of sales and receipts has become an important part of the current enterprise management, which is also an important guarantee to ensure the stable development of enterprises. Through the management of enterprise sales and credit accounts, it can strengthen the supervision mechanism of the enterprise itself, and realize the effective prevention of financial risks. It is also of great significance to enhance the comprehensive competitiveness of the enterprise. Alcohol amine and high flame retardant polyurethane insulation board products. At present, the same products at home and abroad in the market competition, is a strong competitive strength. The overall performance of a good development trend, and the market share is constantly rising. However, the sales and receipts management of enterprises are still relatively inadequate, there are still many outstanding. The problems can not be solved effectively, for example, the management lacks sufficient attention to risk prevention, fails to establish a positive and effective risk assessment system, the control activities are not standardized, the effective information feedback mechanism has not been established and the internal and external supervision is not effective, etc. Therefore, enterprises should pay attention to improving their current sales and receipts management. In this paper, combined with the relevant theories at home and abroad, based on the specific development of HBL company, from the perspective of internal environment, risk assessment, control activities, information communication and supervision, the internal control construction of the company in sales and receipts is analyzed. Through this study, we hope to promote the continuous improvement of its internal control mechanism of sales and receipts, which is also of important reference and reference significance for other enterprises.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.7;F406.7

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