HY集团销售业务内部控制问题研究

发布时间：2018-08-13 09:01

【摘要】：随着全球经济的迅速发展,企业所面临的经营风险在逐步加大,由此,有效的内部控制对企业而言就显得尤为必要。销售业务是企业获取利润的重要环节,因此,对于销售业务的内部控制工作必须予以足够的重视。从理论上说,国内外学者已经在销售业务内部控制方面研究得十分深入透彻,形成了一系列理论基础。可见,不仅在我国,国际上关于销售业务内部控制方面的问题也尤为突出,获得了很大的关注。我国的内部控制相关制度仍处于刚起步阶段,有关这方面的实际案例并不多。因此,我国很多企业在销售业务内部控制上认识不清,存在误解,重视程度不够,许多问题亟待解决,任重而道远。本文采用文献研究法和系统分析法,围绕HY集团销售业务内部控制出发,进行资料收集,学习内部控制相关理论,通过广泛地阅读与销售业务内部控制相关的期刊论文和专家学者著作的有关书籍,在参考这些优秀理论研究的基础上,结合HY集团实际情况进行分析,总结出自己的理论。本文首先介绍了相关理论基础,包括内部控制的基本涵义、内部控制框架五要素,信息不对称理论,信用管理理论等,通过理论研究基础,加深对内部控制的理解。其次,对HY集团销售业务内部控制进行深入分析,先介绍了 HY集团公司的基本情况、组织架构,又对HY集团销售业务内部控制的现状进行剖析,包括HY集团销售业务流程、机构设置和职责分工,以及销售业务内部控制关键控制点。最后,发现HY集团销售业务内部控制存在的问题,从内部控制五要素方面来具体分析,找出产生问题的原因,针对问题提出相应的内部控制改进方案。本文对HY集团销售业务内部控制进行深入研究,对于如何完善其内部控制薄弱环节提出了合理化建议,顺应了企业发展的需要,继而保障了企业经营管理的合法合规,规避市场风险,保证企业资产的安全与完整,财务信息披露的真实完整,使企业能够持续经营,达到企业战略目标,对HY集团具有现实的指导意义。
[Abstract]:With the rapid development of the global economy, the business risks faced by enterprises are gradually increasing. Therefore, effective internal control is particularly necessary for enterprises. Sales business is an important link for enterprises to obtain profits. Therefore, enough attention must be paid to the internal control of sales business. Theoretically, domestic and foreign scholars have studied the internal control of sales business thoroughly and formed a series of theoretical foundations. Therefore, not only in our country, but also in the international sales business internal control issues are particularly prominent, has received a lot of attention. China's internal control system is still in its infancy. Therefore, many enterprises in our country do not have a clear understanding of the internal control of sales business, there are misunderstandings, insufficient attention, many problems need to be solved, and there is a long way to go. This article uses the literature research method and the system analysis method, starting from the HY group sales business internal control, carries on the data collection, studies the internal control correlation theory, Based on the extensive reading of the periodical papers related to the internal control of sales business and the books written by experts and scholars, and on the basis of reference to these excellent theoretical studies, this paper analyzes the actual situation of HY Group and sums up its own theory. This paper first introduces the relevant theoretical basis, including the basic meaning of internal control, the five elements of internal control framework, information asymmetry theory, credit management theory and so on, through the theoretical research basis to deepen the understanding of internal control. Secondly, the internal control of HY Group sales business is deeply analyzed. Firstly, the basic situation, organization structure, and current situation of HY Group sales Business Internal Control are introduced, including the HY Group sales business process. Organizational setup and division of responsibilities, as well as sales business internal control critical control points. Finally, this paper finds out the problems existing in the internal control of HY Group sales business, analyzes the five elements of internal control, finds out the causes of the problems, and puts forward the corresponding improvement scheme of internal control. This paper makes an in-depth study on the internal control of HY Group's sales business, and puts forward some reasonable suggestions on how to perfect the weak links of its internal control, conforms to the needs of the development of the enterprise, and then ensures the legal compliance of the enterprise's operation and management. To avoid market risk, to ensure the safety and integrity of enterprise assets, to disclose financial information truly and completely, to enable the enterprise to continue to operate, to achieve the strategic objectives of the enterprise, HY group has practical guiding significance.
【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;F426.72

【参考文献】