本文選題：內(nèi)部控制 + 銷售與收款　； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：近兩年來，種子行業(yè)在全國范圍內(nèi)遭遇高庫存壓力，年制種量大幅上升的背后是尋利資金大舉進入投資回報率逐漸增高的種子行業(yè)，從而導(dǎo)致行業(yè)參與者之間利用產(chǎn)量增加進行惡性競爭。這就造成了種子類上市公司庫存持續(xù)高漲，使得種子企業(yè)的銷售市場形勢變得十分嚴峻。為保證企業(yè)快速、穩(wěn)定、可持續(xù)發(fā)展，作為企業(yè)經(jīng)營管理的核心環(huán)節(jié)——銷售與收款內(nèi)部控制的建立與完善，就顯得尤為迫切和重要。它不僅僅是管理層加強銷售管理、控制銷售活動所憑借的主要手段，也是企業(yè)提升自身內(nèi)部治理有效性、保持行業(yè)競爭能力的重要內(nèi)容。 作為行業(yè)的佼佼者，S種子企業(yè)在新品種研發(fā)、培育等方面具有很強的競爭力，但就銷售與收款內(nèi)部控制制度的建設(shè)方面，仍存在如管理層風險控制意識不強、風險評估體系未建立、訂單處理及發(fā)貨物流控制不到位、信息反饋機制不健全等缺陷，，因此必須完善銷售與收款內(nèi)部控制制度來保持其行業(yè)有利的競爭優(yōu)勢。本文通過對S種子企業(yè)多次實地考察，在借鑒國內(nèi)外近幾年的研究成果并闡述內(nèi)部控制相關(guān)理論的基礎(chǔ)上，分析了S種子企業(yè)銷售與收款內(nèi)部控制制度的運行現(xiàn)狀，針對銷售與收款流程的每個環(huán)節(jié)提出存在的問題并加以分析，結(jié)合公司以及種子行業(yè)的實際情況，參照企業(yè)內(nèi)部控制制度建設(shè)的規(guī)范要求，依次從內(nèi)部控制環(huán)境、風險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督五個方面出發(fā)，提出相應(yīng)的具體改進建議，希望為公司銷售與收款內(nèi)部控制制度體系的不斷完善以及內(nèi)部治理的有效性提供參考，同時對行業(yè)內(nèi)其他公司的內(nèi)部控制制度的建設(shè)起到借鑒作用。
[Abstract]:In the last two years, the seed industry has encountered high storage pressure throughout the country. Behind the sharp rise in annual seed production, the seed industry has entered the seed industry which has increased the rate of return on investment, which leads to the vicious competition between the industry participants and the increase in production. The marketing situation of the seed enterprises has become very severe. In order to ensure the rapid, stable and sustainable development of the enterprise, the establishment and improvement of the internal control of sales and receivables, as the core link of the enterprise management, is particularly urgent and important. It is not only the main part of the management and the sales management, but also the control of sales activities. Means are also important contents for enterprises to enhance their internal governance effectiveness and maintain their competitiveness.
As the leader of the industry, S seed enterprises have strong competitiveness in the development and cultivation of new varieties, but in the construction of the internal control system of sales and receivables, there are still no strong awareness of management risk control, the risk assessment system is not established, order handling and delivery logistics control is not in place, and the information feedback mechanism is not sound and so on. As a result, we must improve the internal control system of sales and receivables to maintain the favorable competitive advantage of the industry. This paper analyzes the operation of the internal control system of the S seed enterprise on the basis of the research results of the S seed enterprises and the related theories of internal control on the basis of the research results of the domestic and foreign countries in recent years and the related theories of internal control. According to the existing problems and the analysis of the existing problems in each link of the sales and cash flow process, according to the actual situation of the company and the seed industry, according to the standard requirements of the construction of the internal control system of the enterprise, the corresponding five aspects of the internal control environment, risk assessment, control activities, information and communication and internal supervision are put forward in turn. The specific suggestions for improvement are expected to provide reference for the continuous improvement of the system of the internal control of the company's sales and receivables and the effectiveness of internal governance, as well as the reference for the construction of the internal control system of other companies in the industry.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F274;F302.6;F324.6

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