本文選題：銷售與收款 + 內(nèi)部控制　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：在我國(guó)經(jīng)濟(jì)和市場(chǎng)體制的不斷發(fā)展的大環(huán)境下,我國(guó)企業(yè)向著更穩(wěn)定、透明健康的方向發(fā)展。稅收、信息等政策的發(fā)布都有利于企業(yè)行業(yè)環(huán)境的穩(wěn)定。但由于我國(guó)相關(guān)內(nèi)部控制制度剛剛起步,各企業(yè)實(shí)際操作并實(shí)施內(nèi)部控制仍然缺乏經(jīng)驗(yàn),所以存在很多問題。在企業(yè)經(jīng)營(yíng)的方面還是存在著一定的風(fēng)險(xiǎn),面臨一定生存的困境,其主要是因?yàn)槠髽I(yè)內(nèi)部管理的缺失以及風(fēng)險(xiǎn)評(píng)估和內(nèi)部控制的缺陷。同時(shí),大量公司財(cái)務(wù)舞弊事件的發(fā)生,加強(qiáng)對(duì)公司內(nèi)部控制的監(jiān)督已經(jīng)成了首要任務(wù),提高內(nèi)部控制水平也成為提高公司治理水平的重要手段。作為企業(yè)利潤(rùn)主要來源的銷售與收款環(huán)節(jié),企業(yè)經(jīng)營(yíng)管理過程中也從銷售商品到貨款回籠貫穿著整個(gè)經(jīng)營(yíng)過程,所以銷售與收款是企業(yè)能否正常運(yùn)營(yíng)的關(guān)鍵所在,也是最容易出現(xiàn)風(fēng)險(xiǎn)問題的環(huán)節(jié)。因此,銷售與收款環(huán)節(jié)的內(nèi)部控制在企業(yè)整體內(nèi)部控制中占據(jù)著主導(dǎo)地位。通過對(duì)銷售與收款環(huán)節(jié)內(nèi)部控制的研究,可以提高企業(yè)管理經(jīng)營(yíng)水平,加強(qiáng)經(jīng)營(yíng)風(fēng)險(xiǎn)的控制與防范,維護(hù)社會(huì)公共利益及市場(chǎng)秩序,實(shí)現(xiàn)可持續(xù)發(fā)展。本文主要介紹了研究?jī)?nèi)部控制的背景及意義、總結(jié)了本文的主要研究?jī)?nèi)容與框架、銷售與收款環(huán)節(jié)內(nèi)部控制理論概述和理論基礎(chǔ)。以GHDL有限公司在銷售與收款環(huán)節(jié)內(nèi)部控制的實(shí)際情況為基礎(chǔ),通過描述公司的銷售與收款環(huán)節(jié)的內(nèi)部控制現(xiàn)狀來從內(nèi)部控制五要素的角度描述在GHDL經(jīng)營(yíng)過程中銷售與收款環(huán)節(jié)內(nèi)部控制存在的問題、同時(shí)找到GHDL銷售與收款環(huán)節(jié)內(nèi)部控制問題產(chǎn)生的原因以及進(jìn)行完善,找到符合企業(yè)發(fā)展的對(duì)策。通過以上問題的分析有助于GHDL有限公司在以后的經(jīng)營(yíng)過程中更加重視內(nèi)部控制,實(shí)現(xiàn)持續(xù)經(jīng)營(yíng)和可持續(xù)發(fā)展。
[Abstract]:With the development of economy and market system, Chinese enterprises are developing towards more stable, transparent and healthy direction. Tax, information and other policies are conducive to the stability of the enterprise industry environment. However, because the relevant internal control system of our country has just started, the actual operation and implementation of internal control are still lack of experience, so there are many problems. In the aspect of enterprise management, there are still some risks and difficulties of survival, which are mainly due to the lack of internal management and the defects of risk assessment and internal control. At the same time, a large number of corporate financial fraud incidents, strengthening the supervision of the company's internal control has become the primary task, improving the level of internal control has become an important means to improve the level of corporate governance. As the main source of enterprise profit, sales and collection are also running through the whole business process in the process of business management, so sales and receipts are the key to the normal operation of the enterprise. It is also the link that is most prone to risk problems. Therefore, the internal control of sales and collection plays a leading role in the overall internal control of enterprises. Through the research on the internal control of sales and collection, the management level of enterprises can be improved, the control and prevention of management risks can be strengthened, the social public interests and market order can be maintained, and the sustainable development can be realized. This paper mainly introduces the background and significance of the study of internal control, summarizes the main research content and framework of this paper, the internal control theory and theoretical basis of sales and collection links. Based on the actual situation of GHDL Co., Ltd.'s internal control in sales and collection, By describing the current situation of the internal control of the sales and collection links of the company, this paper describes the problems existing in the internal control of the sales and collection links in the GHDL business process from the point of view of the five elements of the internal control. At the same time, to find out the causes of internal control problems in GHDL sales and collection, and to find out the countermeasures in line with the development of enterprises. The analysis of the above problems will help GHDL Company to pay more attention to the internal control and realize the continuous operation and sustainable development in the future operation process.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61

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