本文選題：內(nèi)部控制 + 銷售與收款循環(huán)��； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的蓬勃發(fā)展,企業(yè)存在的問(wèn)題也慢慢暴露出來(lái),在優(yōu)勝劣汰的環(huán)境中很多企業(yè)沒有堅(jiān)持下來(lái)。企業(yè)經(jīng)營(yíng)失敗的原因有很多,其中內(nèi)控制度不完善、企業(yè)對(duì)內(nèi)控不重視和企業(yè)內(nèi)控措施沒有有效運(yùn)行等是很重要的因素。公司能夠獲利的基礎(chǔ)是銷售與收款業(yè)務(wù)的有效運(yùn)行,在此業(yè)務(wù)中要及時(shí)收回貨款才能不影響公司的現(xiàn)金流通,才不會(huì)使得公司經(jīng)營(yíng)受阻。同時(shí),銷售與收款業(yè)務(wù)自身的復(fù)雜性和難以控制,使之面臨著很多的風(fēng)險(xiǎn)。因此,公司要建立完善的銷售與收款內(nèi)部控制制度才能減少公司在運(yùn)營(yíng)過(guò)程中遇到的風(fēng)險(xiǎn),從而促進(jìn)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。HD公司是一家生產(chǎn)塑料包裝物的民營(yíng)企業(yè),產(chǎn)品被國(guó)內(nèi)多家知名調(diào)料企業(yè)使用,有著穩(wěn)定的客戶源。公司已經(jīng)進(jìn)入穩(wěn)定發(fā)展時(shí)期,在多年的生產(chǎn)經(jīng)營(yíng)中逐漸形成一套有自身特色的內(nèi)控制度,但還是有很多的不足之處,使得公司的銷售與收款業(yè)務(wù)存在著一定的隱患,威脅著公司的長(zhǎng)遠(yuǎn)發(fā)展。而且,整個(gè)行業(yè)正在面臨新一輪洗牌,HD公司需要完善銷售與收款內(nèi)部控制才能在競(jìng)爭(zhēng)激烈的市場(chǎng)環(huán)境中站穩(wěn)腳跟。本文對(duì)HD公司銷售與收款循環(huán)內(nèi)部控制進(jìn)行研究。首先,介紹了文章研究的背景及意義、對(duì)國(guó)內(nèi)外文獻(xiàn)進(jìn)行綜述、介紹文章研究?jī)?nèi)容及方法。其次,介紹了銷售與收款循環(huán)內(nèi)部控制的定義、業(yè)務(wù)流程、控制目標(biāo)、主要風(fēng)險(xiǎn)。再次,分析HD公司的概況、所處行業(yè)的特點(diǎn)、應(yīng)收賬款和計(jì)提壞賬準(zhǔn)備的情況、銷售與收款循環(huán)內(nèi)控的運(yùn)行狀況。然后,從內(nèi)部控制五要素出發(fā)分析HD公司的內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、內(nèi)部監(jiān)督的現(xiàn)狀。了解到公司存在缺少內(nèi)控相關(guān)的企業(yè)文化,沒有完善的風(fēng)險(xiǎn)管理機(jī)制和流程,應(yīng)收賬款管理存在風(fēng)險(xiǎn),信息溝通不暢,內(nèi)部監(jiān)督機(jī)制不健全等問(wèn)題。并針對(duì)所發(fā)現(xiàn)的問(wèn)題,提出提高內(nèi)控意識(shí),完善風(fēng)險(xiǎn)應(yīng)對(duì)措施,完善應(yīng)收賬款的管理,加強(qiáng)內(nèi)部信息流通,樹立內(nèi)部監(jiān)督機(jī)制等解決方案。最后,對(duì)本文所寫的內(nèi)容進(jìn)行總結(jié),指出文章的不足之處,并對(duì)未來(lái)的研究進(jìn)行展望。希望能夠降低HD公司銷售收款的風(fēng)險(xiǎn),幫助公司提高經(jīng)營(yíng)效益,促進(jìn)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。
[Abstract]:With the vigorous development of market economy, the existing problems of enterprises are gradually exposed, in the environment of survival of the fittest, many enterprises have not persisted. There are many reasons for the failure of the enterprise management, among which the internal control system is not perfect, the enterprise does not attach importance to the internal control and the enterprise internal control measures are not effective operation and so on. The basis of the company's profit is the effective operation of the sales and collection business. In this business, the cash flow of the company can not be affected and the company's operation will not be hindered if the payment for the goods is recovered in time. At the same time, sales and collection business itself complex and difficult to control, make it face a lot of risks. Therefore, the company should establish a perfect internal control system of sales and collection in order to reduce the risks encountered by the company in the course of operation, thus promoting the long-term development of the enterprise. HD is a private enterprise that produces plastic packaging. The products are used by many famous seasoning enterprises in China and have a stable customer source. The company has entered a stable period of development, in the years of production and operation gradually formed a set of internal control system with its own characteristics, but there are still a lot of deficiencies, so that the company's sales and collection business there are certain hidden dangers. It threatens the long-term development of the company. Moreover, the entire industry is facing a new round of reshuffling HD companies that need to improve internal controls on sales and receipts in order to gain a foothold in a competitive market environment. This paper studies the internal control of sales and collection cycle in HD Company. Firstly, this paper introduces the background and significance of the research, summarizes the literature at home and abroad, and introduces the research contents and methods. Secondly, it introduces the definition, business process, control target and main risk of the circulation of sales and collection. Thirdly, it analyzes the general situation of HD company, the characteristics of the industry, the account receivable and the provision of bad debts, and the operating status of the circulation internal control of sales and collection. Then, the internal environment, risk assessment, control activities, information and communication, and internal supervision of HD company are analyzed from the five elements of internal control. It is found that there are some problems in the company, such as the lack of internal control related corporate culture, the lack of perfect risk management mechanism and process, the risk of account receivable management, the poor communication of information, the imperfect internal supervision mechanism, and so on. Aiming at the problems found, the paper puts forward some solutions, such as improving the consciousness of internal control, perfecting the measures to deal with risks, perfecting the management of accounts receivable, strengthening the internal information circulation, setting up the internal supervision mechanism and so on. Finally, this paper summarizes the content of this paper, points out the shortcomings of the article, and prospects for future research. Hope to reduce the risk of HD company sales receipts, help the company to improve operating efficiency, promote the long-term development of enterprises.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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