YYXC公司銷售與收款業(yè)務內部控制優(yōu)化研究
發(fā)布時間：2018-07-26 13:15
【摘要】：隨著市場經(jīng)濟全球化和國際化的發(fā)展，我國企業(yè)廣泛參與世界經(jīng)濟活動，，企業(yè)面臨復雜多變的經(jīng)營環(huán)境和經(jīng)營風險。如果企業(yè)缺乏及時識別、評估和應對風險的能力，將導致企業(yè)發(fā)生重大損失甚至破產(chǎn)。內部控制是企業(yè)內部各種形式管理控制的總稱。企業(yè)要生存和發(fā)展，要追求利益相關者利益最大化，就必須建立強有力的內部控制體系，已保證企業(yè)的所有經(jīng)濟活動按照規(guī)定、規(guī)范的程序有序進行，同時內部控制能及時的發(fā)現(xiàn)和防范相應的風險。內部控制體系在企業(yè)內廣泛建立和使用，成為企業(yè)強化管理防范風險的有效手段。 對于以生產(chǎn)銷售產(chǎn)品為主要盈利模式的生產(chǎn)型企業(yè)而言，銷售與收款是企業(yè)經(jīng)營管理的重要環(huán)節(jié)，它直接決定了企業(yè)經(jīng)營效益的好壞，因此，銷售與收款環(huán)節(jié)通常會受到企業(yè)管理者的極大關注和重視。本文以一宗財務人員截留貨款，造成直接經(jīng)濟損失千萬元的案件為切入點，結合內部控制理論，從銷售與收款業(yè)務的流程分析了公司銷售與收款業(yè)務內部控制的現(xiàn)狀與存在的問題，創(chuàng)新性的從流程中容易忽視的細節(jié)出發(fā)，從內部控制環(huán)境建設、流程梳理、信息系統(tǒng)建設、風險識別與評估等方面提出內部控制優(yōu)化方案，對公司銷售與收款業(yè)務內部控制的研究有一定的現(xiàn)實意義。 本文首先介紹了內部控制研究的背景和意義，探尋了銷售與收款內部控制制度研究方法與框架，結合YYXC公司石化行業(yè)的特點，采用文獻綜述和案例分析想結合的方法對YYXC公司現(xiàn)有銷售與收款內部控制進行了闡述，剖析其存在的問題，并在內控制度理論基礎上研究其完善與優(yōu)化方案，從而得出如何建立健全、優(yōu)化其銷售與收款業(yè)務內部控制的相關結論。
[Abstract]:With the globalization of market economy and the development of internationalization, Chinese enterprises are participating in the world economic activities extensively. The enterprises are faced with complex and changeable operating environment and risks. If an enterprise lacks the ability to identify, evaluate and deal with risks in time, it will lead to serious losses or even bankruptcy. Internal control is the general name of various forms of management control in enterprises. In order to survive and develop, and to maximize the interests of stakeholders, enterprises must establish a strong internal control system to ensure that all economic activities of enterprises are carried out in an orderly manner in accordance with the prescribed and standardized procedures. At the same time, the internal control can timely detect and prevent the corresponding risks. Internal control system is widely established and used in enterprises, which becomes an effective means to strengthen management and prevent risks. For the production and sale of products as the main profit model of production-oriented enterprises, sales and collection is an important part of business management, which directly determines the quality of business efficiency, so, Sales and collection usually receive great attention and attention from enterprise managers. This article takes a case where the financial personnel withhold the payment for money, causing direct economic losses of ten million yuan, as a starting point, combining with the theory of internal control. This paper analyzes the present situation and existing problems of internal control of sales and collection business from the flow of sales and collection business, innovatively starts from the details that are easy to ignore in the process, and starts from the construction of internal control environment, process combing and information system construction. It is of practical significance to study the internal control of sales and collection business in the aspects of risk identification and evaluation. This paper first introduces the background and significance of the research on internal control, explores the research methods and framework of the internal control system of sales and receipts, and combines the characteristics of the petrochemical industry of YYXC Company. Using the method of literature review and case analysis, this paper expounds the existing internal control of sales and collection of YYXC, analyzes its existing problems, and studies its perfection and optimization scheme on the basis of the theory of internal control system. The conclusion is that how to establish and perfect the internal control of sales and collection business.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.7
本文編號：2146125
[Abstract]:With the globalization of market economy and the development of internationalization, Chinese enterprises are participating in the world economic activities extensively. The enterprises are faced with complex and changeable operating environment and risks. If an enterprise lacks the ability to identify, evaluate and deal with risks in time, it will lead to serious losses or even bankruptcy. Internal control is the general name of various forms of management control in enterprises. In order to survive and develop, and to maximize the interests of stakeholders, enterprises must establish a strong internal control system to ensure that all economic activities of enterprises are carried out in an orderly manner in accordance with the prescribed and standardized procedures. At the same time, the internal control can timely detect and prevent the corresponding risks. Internal control system is widely established and used in enterprises, which becomes an effective means to strengthen management and prevent risks. For the production and sale of products as the main profit model of production-oriented enterprises, sales and collection is an important part of business management, which directly determines the quality of business efficiency, so, Sales and collection usually receive great attention and attention from enterprise managers. This article takes a case where the financial personnel withhold the payment for money, causing direct economic losses of ten million yuan, as a starting point, combining with the theory of internal control. This paper analyzes the present situation and existing problems of internal control of sales and collection business from the flow of sales and collection business, innovatively starts from the details that are easy to ignore in the process, and starts from the construction of internal control environment, process combing and information system construction. It is of practical significance to study the internal control of sales and collection business in the aspects of risk identification and evaluation. This paper first introduces the background and significance of the research on internal control, explores the research methods and framework of the internal control system of sales and receipts, and combines the characteristics of the petrochemical industry of YYXC Company. Using the method of literature review and case analysis, this paper expounds the existing internal control of sales and collection of YYXC, analyzes its existing problems, and studies its perfection and optimization scheme on the basis of the theory of internal control system. The conclusion is that how to establish and perfect the internal control of sales and collection business.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.7
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本文編號：2146125
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