YG公司销售与收款循环内部控制研究

发布时间：2018-01-06 12:05

本文关键词：YG公司销售与收款循环内部控制研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：进入21世纪以来，随着经济的蓬勃发展，相应的公司问题也在以各种形式显露出来，但是究其根本原因来看大多数公司失败的根源多在于其本身内部控制的缺失，由此可以看出内部控制的重要性，内部控制的研究应该被越来越多的学者与管理者所重视。本文的研究思路首先是以已形成的内部控制理论为基础，通过对销售收款内部控制的重要性、目标与主要环节作为理论依据，对YG公司关于销售与收款环节中的现状进行分析。然后对YG公司在销售与收款实际活动中所产生的问题进行深入的原因分析与结合公司特征的理解，最后通过对YG公司销售与收款循环内部控制中所产生的问题及原因提出建议与对策，从而能够对YG公司的未来发展起到积极作用。销售与收款是保障公司能够在市场经济活动中持续经营的重要环节，同时更是衡量评判公司运营业绩的重要指标，销售收款内部控制可以被形象地喻为公司的“温度计”“晴雨表”，完善YG公司销售收款内部控制制度是公司稳步健康发展的必经之路，是公司内部治理的重中之重。本篇论文的框架结构如下：第一部分，绪论。介绍论文的研究背景、研究目的及意义、研究思路与方法，明确了本篇论文的研究基调。第二部分，理论基础。主要叙述了内部控制的含义与其要素的概念，销售与收款循环内部控制相关理论的概述，为下文分析YG公司进行理论铺垫。第三部分，YG公司销售与收款循环内部控制现状。这一部分是介绍了包括YG公司的概况、内部控制现状、销售收款现状与销售收款关键内部控制，为下文提出问题与分析原因提供现实依据。第四部分，，YG公司销售与收款循环内部控制存在的问题及原因分析。这是本文的重要部分，其中提出了YG公司销售与收款循环内部控制中所存在的问题，以及就其问题进行原因分析。第五部分，完善YG公司销售与收款循环内部控制对策建议。是对上一部分所提问题与原因分析，进而想出完善YG公司销售与收款循环内部控制的对策与建议。第六部分，结束语。这是整篇文章的总结性章节。
[Abstract]:Since 21th century, with the vigorous development of the economy, the corresponding corporate problems are also emerging in various forms. However, the root cause of the failure of most companies lies in the lack of internal control, so we can see the importance of internal control. The study of internal control should be paid more and more attention by scholars and managers. The research idea of this paper is based on the formed theory of internal control, through the importance of the internal control of sales receipts, objectives and main links as the theoretical basis. This paper analyzes the current situation of YG Company in sales and collection. Then it makes a deep analysis of the problems caused by YG Company's actual sales and collection activities and combines with the understanding of the company's characteristics. Finally, through the YG company sales and collection cycle of internal control problems and reasons put forward suggestions and countermeasures. Thus it can play a positive role in the future development of YG Company. Sales and collection is an important link to ensure that the company can continue to operate in the market economy. At the same time, it is also an important index to judge the company's operating performance. The internal control of sales receipts can be described as the "thermometer" "barometer" of the company. Perfecting the internal control system of YG Company's sales receipts is the only way for the company to develop steadily and healthily, and is the most important part of the company's internal governance. The frame structure of this paper is as follows: The first part, introduction, introduces the research background, research purpose and significance, research ideas and methods, and clarifies the research tone of this paper. The second part, the theoretical basis, mainly describes the meaning of internal control and the concept of its elements, sales and collection cycle internal control theory overview, for the following analysis of YG company theory. This part introduces the general situation of YG company, the present situation of internal control, the current situation of sales collection and the key internal control of sales receipts. It provides the realistic basis for the following questions and analysis reasons. Part 4th analyzes the problems and causes of the internal control of the sales and collection cycle of YG Company. This is an important part of this paper, which puts forward the problems existing in the internal control of the sales and collection cycle of YG Company. As well as its problem carries on the reason analysis. The 5th part, perfect YG company sales and collection circulation internal control countermeasure suggestion. Is the above part raises the question and the reason analysis. Furthermore, the countermeasures and suggestions for perfecting the internal control of YG Company's sales and collection cycle are proposed. Part 6th, conclusion. This is the concluding chapter of the whole article.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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