GX公司销售与收款环节内部控制优化研究

发布时间：2018-05-04 05:04

本文选题：内部控制 + 销售与收款　；参考：《华东交通大学》2014年硕士论文

【摘要】：内部控制作为一种先进的管理制度被越来越多的企业所重视。一个企业内部控制的完善程度、执行效果直接关系到企业的生存与发展。近些年来我国财政部颁布的《企业内部控制基本规范》，连同《企业内部控制应用指引》共同构建了企业内部控制规范体系，对企业开展的包括销售与收款环节在内的各项业务流程做了详细的介绍。帮助企业在具体操作层面更好理解、设计、执行相关内部控制活动，为大中型企业内部控制建设指明了方向。本文所研究的GX企业是国内油墨行业的佼佼者，主导产品市场占有率第一并参与国内油墨标准的制定。这些表明GX企业的经营能力和科研竞争力在行业内部是首屈一指的。但是通过对GX企业销售与收款内部控制的研究，发现GX企业在管理方面存在很大的漏洞。这些漏洞如果不加以改善，必将会影响企业未来的发展。本文利用控制论和系统论的思想，在我国内部控制规范体系的指引下，综合运用问卷调查、观察、询问、相关文件凭证查阅等方法对GX公司销售与收款环节内部控制进行研究,从内部控制五要素：控制环境、风险评估、控制活动、信息与沟通、监督出发对GX公司销售与收款内部控制问题进行了分析，对其存在的问题提出了整改建议，帮助GX企业完善内部控制，，同时希望能给同行业其他企业提供一定的借鉴依据。
[Abstract]:As an advanced management system, internal control is paid more and more attention by more and more enterprises. The degree of perfection of an enterprise's internal control and the effect of execution are directly related to the survival and development of an enterprise. In recent years, the Ministry of Finance of our country promulgated the basic Standard of Enterprise Internal Control, together with the Application Guide of Enterprise Internal Control, we constructed the enterprise internal control standard system. The business processes, including sales and collection, are introduced in detail. It helps enterprises to understand, design and implement related internal control activities at the specific operation level, and points out the direction for the construction of internal control in large and medium-sized enterprises. The GX enterprise studied in this paper is a leader in domestic ink industry, leading the market share of products and participating in the formulation of domestic ink standards. These indicate that GX enterprise's management ability and scientific research competition ability are the first in the industry. However, through the research on the internal control of sales and collection of GX enterprises, it is found that there are great loopholes in the management of GX enterprises. If these loopholes are not improved, it will affect the future development of enterprises. Based on the ideas of cybernetics and system theory, under the guidance of China's internal control standard system, this paper studies the internal control of sales and collection links of GX Company by means of questionnaire, observation, inquiry and other methods. From the five elements of internal control: control environment, risk assessment, control activities, information and communication, this paper analyzes the internal control problems of sales and collection in GX Company, and puts forward some suggestions for rectification. Help GX enterprises to improve internal control, and hope to provide reference for other enterprises in the same industry.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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