HD公司销售与收款循环内部控制研究

发布时间：2018-05-08 23:15

本文选题：内部控制 + 销售与收款循环　；参考：《江苏大学》2017年硕士论文

【摘要】：随着市场经济的蓬勃发展,企业存在的问题也慢慢暴露出来,在优胜劣汰的环境中很多企业没有坚持下来。企业经营失败的原因有很多,其中内控制度不完善、企业对内控不重视和企业内控措施没有有效运行等是很重要的因素。公司能够获利的基础是销售与收款业务的有效运行,在此业务中要及时收回货款才能不影响公司的现金流通,才不会使得公司经营受阻。同时,销售与收款业务自身的复杂性和难以控制,使之面临着很多的风险。因此,公司要建立完善的销售与收款内部控制制度才能减少公司在运营过程中遇到的风险,从而促进企业的长远发展。HD公司是一家生产塑料包装物的民营企业,产品被国内多家知名调料企业使用,有着稳定的客户源。公司已经进入稳定发展时期,在多年的生产经营中逐渐形成一套有自身特色的内控制度,但还是有很多的不足之处,使得公司的销售与收款业务存在着一定的隐患,威胁着公司的长远发展。而且,整个行业正在面临新一轮洗牌,HD公司需要完善销售与收款内部控制才能在竞争激烈的市场环境中站稳脚跟。本文对HD公司销售与收款循环内部控制进行研究。首先,介绍了文章研究的背景及意义、对国内外文献进行综述、介绍文章研究内容及方法。其次,介绍了销售与收款循环内部控制的定义、业务流程、控制目标、主要风险。再次,分析HD公司的概况、所处行业的特点、应收账款和计提坏账准备的情况、销售与收款循环内控的运行状况。然后,从内部控制五要素出发分析HD公司的内部环境、风险评估、控制活动、信息与沟通、内部监督的现状。了解到公司存在缺少内控相关的企业文化,没有完善的风险管理机制和流程,应收账款管理存在风险,信息沟通不畅,内部监督机制不健全等问题。并针对所发现的问题,提出提高内控意识,完善风险应对措施,完善应收账款的管理,加强内部信息流通,树立内部监督机制等解决方案。最后,对本文所写的内容进行总结,指出文章的不足之处,并对未来的研究进行展望。希望能够降低HD公司销售收款的风险,帮助公司提高经营效益,促进企业的长远发展。
[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.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【参考文献】