GHDL有限公司销售与收款环节内部控制研究

发布时间：2018-06-17 00:07

本文选题：销售与收款 + 内部控制　；参考：《辽宁大学》2017年硕士论文

【摘要】：在我国经济和市场体制的不断发展的大环境下,我国企业向着更稳定、透明健康的方向发展。税收、信息等政策的发布都有利于企业行业环境的稳定。但由于我国相关内部控制制度刚刚起步,各企业实际操作并实施内部控制仍然缺乏经验,所以存在很多问题。在企业经营的方面还是存在着一定的风险,面临一定生存的困境,其主要是因为企业内部管理的缺失以及风险评估和内部控制的缺陷。同时,大量公司财务舞弊事件的发生,加强对公司内部控制的监督已经成了首要任务,提高内部控制水平也成为提高公司治理水平的重要手段。作为企业利润主要来源的销售与收款环节,企业经营管理过程中也从销售商品到货款回笼贯穿着整个经营过程,所以销售与收款是企业能否正常运营的关键所在,也是最容易出现风险问题的环节。因此,销售与收款环节的内部控制在企业整体内部控制中占据着主导地位。通过对销售与收款环节内部控制的研究,可以提高企业管理经营水平,加强经营风险的控制与防范,维护社会公共利益及市场秩序,实现可持续发展。本文主要介绍了研究内部控制的背景及意义、总结了本文的主要研究内容与框架、销售与收款环节内部控制理论概述和理论基础。以GHDL有限公司在销售与收款环节内部控制的实际情况为基础,通过描述公司的销售与收款环节的内部控制现状来从内部控制五要素的角度描述在GHDL经营过程中销售与收款环节内部控制存在的问题、同时找到GHDL销售与收款环节内部控制问题产生的原因以及进行完善,找到符合企业发展的对策。通过以上问题的分析有助于GHDL有限公司在以后的经营过程中更加重视内部控制,实现持续经营和可持续发展。
[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.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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