【摘要】：當前,我國與國際社會的融合不斷加深,中國經(jīng)濟國際化速度同樣在持續(xù)加快。國內企業(yè)面臨著來自國內外競爭者的現(xiàn)實挑戰(zhàn),企業(yè)的發(fā)展風險與日俱增。為了降低經(jīng)營風險,現(xiàn)代企業(yè)管理中,內部控制越來越受到人們的重視,內部控制是貫穿于企業(yè)各個生產(chǎn)經(jīng)營環(huán)節(jié)的系統(tǒng)性流程,是企業(yè)健康發(fā)展的重要保證。企業(yè)內部控制的建設工作已經(jīng)達到了完善實務操作、提升管理水平的時期。不過,由于我國內控管理處于剛剛起步階段,各企業(yè)在內控實務的實際操作方面缺乏經(jīng)驗,如何在各個業(yè)務環(huán)節(jié)中真正落實內部控制,是國內企業(yè)強化內部控制體系過程中亟待解決的現(xiàn)實難題。作為企業(yè)利潤主要來源的銷售與收款環(huán)節(jié),企業(yè)對其內部控制更應給予足夠的重視,從而實現(xiàn)其持續(xù)發(fā)展的目標。LMC公司作為國有企業(yè),主要生產(chǎn)化學工業(yè)產(chǎn)品,近年來,隨著經(jīng)濟形勢的發(fā)展變化,國內外市場競爭加劇,LMC公司面臨著競爭對手的挑戰(zhàn),加強管理,健全企業(yè)內控機制,特別是完善銷售與收款環(huán)節(jié)的內部控制更為緊迫。當前,由于起步晚,LMC公司內控正處在嘗試時期,尤其是其銷售與收款環(huán)節(jié)等方面的內控機制還有待進一步充實、完善。LMC公司是本文的研究對象,重點研究其銷售與收款環(huán)節(jié)的內控現(xiàn)狀,找出其中存在的問題,并對問題產(chǎn)生的原因進行分析,在此基礎上提出應對的策略。本文共分為六個部分:第一部分,緒論。論文研究的方法、思路、意義、目的與背景闡述。第二部分,內控理論概述。對內控的定義、理論基礎等進行了重點介紹。第三部分,本部分主要內容是LMC公司銷售與收款內控現(xiàn)狀。包括企業(yè)的概況和現(xiàn)有內控制度。第四部分,介紹了該公司銷售與收款內控缺陷及其成因。從內控角度入手,分析了其所面臨的不足。以其銷售與收款環(huán)節(jié)中存在的缺陷為主要分析對象,以內控理論為基本依據(jù),對其存在不足的內因進行了分析。第五部分,根據(jù)第四部分的問題和原因,有針對地提出相應完善建議。第六部分,結束語。對全文進行總結。
[Abstract]:At present, the integration between China and the international community is deepening, and the speed of China's economic internationalization is also accelerating. Domestic enterprises are facing real challenges from domestic and foreign competitors, and the development risks of enterprises are increasing day by day. In order to reduce the risk of operation, people pay more and more attention to the internal control in modern enterprise management. Internal control is a systematic process running through every production and management link of an enterprise and an important guarantee for the healthy development of an enterprise. The construction of enterprise internal control has reached the period of perfecting practical operation and improving management level. However, as China's internal control management is just in its infancy, the enterprises lack experience in the practical operation of internal control practice, so how to really implement internal control in various business links, It is a difficult problem to be solved in the process of strengthening internal control system in domestic enterprises. As the main source of profit, the enterprise should pay more attention to its internal control so as to realize its sustainable development. As a state-owned enterprise, LMC mainly produces chemical industrial products in recent years. With the development of economic situation and the intensification of market competition at home and abroad, LMC is facing the challenge from competitors. It is more urgent to strengthen management, perfect the internal control mechanism of enterprises, especially improve the internal control of sales and collection. At present, due to the late start, the internal control of LMC Company is in a trial period, especially the internal control mechanism of its sales and collection links needs to be further enriched, perfect. LMC Company is the research object of this paper. This paper focuses on the current situation of internal control of sales and collection links, finds out the existing problems, and analyzes the causes of the problems, and puts forward some countermeasures on this basis. This paper is divided into six parts: the first part, introduction. The research methods, ideas, significance, purpose and background of the paper. The second part is an overview of internal control theory. The definition and theoretical basis of internal control are introduced in detail. The third part, this part main content is the LMC company sale and the collection internal control present situation. Including an overview of the enterprise and the existing internal control system. The fourth part, introduced the company's sales and collection internal control defects and their causes. From the point of view of internal control, it analyzes the shortcomings it faces. Based on the internal control theory, this paper analyzes the internal causes of the defects in the process of sales and collection. The fifth part, according to the fourth part of the problems and reasons, to put forward the corresponding suggestions. The sixth part, concluding remarks. Summarize the full text.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.7

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