LMC公司销售与收款内部控制问题研究

发布时间：2018-11-09 20:03

【摘要】：当前,我国与国际社会的融合不断加深,中国经济国际化速度同样在持续加快。国内企业面临着来自国内外竞争者的现实挑战,企业的发展风险与日俱增。为了降低经营风险,现代企业管理中,内部控制越来越受到人们的重视,内部控制是贯穿于企业各个生产经营环节的系统性流程,是企业健康发展的重要保证。企业内部控制的建设工作已经达到了完善实务操作、提升管理水平的时期。不过,由于我国内控管理处于刚刚起步阶段,各企业在内控实务的实际操作方面缺乏经验,如何在各个业务环节中真正落实内部控制,是国内企业强化内部控制体系过程中亟待解决的现实难题。作为企业利润主要来源的销售与收款环节,企业对其内部控制更应给予足够的重视,从而实现其持续发展的目标。LMC公司作为国有企业,主要生产化学工业产品,近年来,随着经济形势的发展变化,国内外市场竞争加剧,LMC公司面临着竞争对手的挑战,加强管理,健全企业内控机制,特别是完善销售与收款环节的内部控制更为紧迫。当前,由于起步晚,LMC公司内控正处在尝试时期,尤其是其销售与收款环节等方面的内控机制还有待进一步充实、完善。LMC公司是本文的研究对象,重点研究其销售与收款环节的内控现状,找出其中存在的问题,并对问题产生的原因进行分析,在此基础上提出应对的策略。本文共分为六个部分:第一部分,绪论。论文研究的方法、思路、意义、目的与背景阐述。第二部分,内控理论概述。对内控的定义、理论基础等进行了重点介绍。第三部分,本部分主要内容是LMC公司销售与收款内控现状。包括企业的概况和现有内控制度。第四部分,介绍了该公司销售与收款内控缺陷及其成因。从内控角度入手,分析了其所面临的不足。以其销售与收款环节中存在的缺陷为主要分析对象,以内控理论为基本依据,对其存在不足的内因进行了分析。第五部分,根据第四部分的问题和原因,有针对地提出相应完善建议。第六部分,结束语。对全文进行总结。
[Abstract]:At present, the integration between China and the international community is deepening, and the speed of China's economic internationalization is also accelerating. Domestic enterprises are facing real challenges from domestic and foreign competitors, and the development risks of enterprises are increasing day by day. In order to reduce the risk of operation, people pay more and more attention to the internal control in modern enterprise management. Internal control is a systematic process running through every production and management link of an enterprise and an important guarantee for the healthy development of an enterprise. The construction of enterprise internal control has reached the period of perfecting practical operation and improving management level. However, as China's internal control management is just in its infancy, the enterprises lack experience in the practical operation of internal control practice, so how to really implement internal control in various business links, It is a difficult problem to be solved in the process of strengthening internal control system in domestic enterprises. As the main source of profit, the enterprise should pay more attention to its internal control so as to realize its sustainable development. As a state-owned enterprise, LMC mainly produces chemical industrial products in recent years. With the development of economic situation and the intensification of market competition at home and abroad, LMC is facing the challenge from competitors. It is more urgent to strengthen management, perfect the internal control mechanism of enterprises, especially improve the internal control of sales and collection. At present, due to the late start, the internal control of LMC Company is in a trial period, especially the internal control mechanism of its sales and collection links needs to be further enriched, perfect. LMC Company is the research object of this paper. This paper focuses on the current situation of internal control of sales and collection links, finds out the existing problems, and analyzes the causes of the problems, and puts forward some countermeasures on this basis. This paper is divided into six parts: the first part, introduction. The research methods, ideas, significance, purpose and background of the paper. The second part is an overview of internal control theory. The definition and theoretical basis of internal control are introduced in detail. The third part, this part main content is the LMC company sale and the collection internal control present situation. Including an overview of the enterprise and the existing internal control system. The fourth part, introduced the company's sales and collection internal control defects and their causes. From the point of view of internal control, it analyzes the shortcomings it faces. Based on the internal control theory, this paper analyzes the internal causes of the defects in the process of sales and collection. The fifth part, according to the fourth part of the problems and reasons, to put forward the corresponding suggestions. The sixth part, concluding remarks. Summarize the full text.
【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;F426.7

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