S种子企业销售与收款内部控制制度优化研究

发布时间：2018-05-30 21:59

本文选题：内部控制 + 销售与收款　；参考：《湖南大学》2014年硕士论文

【摘要】：近两年来，种子行业在全国范围内遭遇高库存压力，年制种量大幅上升的背后是寻利资金大举进入投资回报率逐渐增高的种子行业，从而导致行业参与者之间利用产量增加进行恶性竞争。这就造成了种子类上市公司库存持续高涨，使得种子企业的销售市场形势变得十分严峻。为保证企业快速、稳定、可持续发展，作为企业经营管理的核心环节——销售与收款内部控制的建立与完善，就显得尤为迫切和重要。它不仅仅是管理层加强销售管理、控制销售活动所凭借的主要手段，也是企业提升自身内部治理有效性、保持行业竞争能力的重要内容。作为行业的佼佼者，S种子企业在新品种研发、培育等方面具有很强的竞争力，但就销售与收款内部控制制度的建设方面，仍存在如管理层风险控制意识不强、风险评估体系未建立、订单处理及发货物流控制不到位、信息反馈机制不健全等缺陷，，因此必须完善销售与收款内部控制制度来保持其行业有利的竞争优势。本文通过对S种子企业多次实地考察，在借鉴国内外近几年的研究成果并阐述内部控制相关理论的基础上，分析了S种子企业销售与收款内部控制制度的运行现状，针对销售与收款流程的每个环节提出存在的问题并加以分析，结合公司以及种子行业的实际情况，参照企业内部控制制度建设的规范要求，依次从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面出发，提出相应的具体改进建议，希望为公司销售与收款内部控制制度体系的不断完善以及内部治理的有效性提供参考，同时对行业内其他公司的内部控制制度的建设起到借鉴作用。
[Abstract]:In the last two years, the seed industry has encountered high storage pressure throughout the country. Behind the sharp rise in annual seed production, the seed industry has entered the seed industry which has increased the rate of return on investment, which leads to the vicious competition between the industry participants and the increase in production. The marketing situation of the seed enterprises has become very severe. In order to ensure the rapid, stable and sustainable development of the enterprise, the establishment and improvement of the internal control of sales and receivables, as the core link of the enterprise management, is particularly urgent and important. It is not only the main part of the management and the sales management, but also the control of sales activities. Means are also important contents for enterprises to enhance their internal governance effectiveness and maintain their competitiveness.
As the leader of the industry, S seed enterprises have strong competitiveness in the development and cultivation of new varieties, but in the construction of the internal control system of sales and receivables, there are still no strong awareness of management risk control, the risk assessment system is not established, order handling and delivery logistics control is not in place, and the information feedback mechanism is not sound and so on. As a result, we must improve the internal control system of sales and receivables to maintain the favorable competitive advantage of the industry. This paper analyzes the operation of the internal control system of the S seed enterprise on the basis of the research results of the S seed enterprises and the related theories of internal control on the basis of the research results of the domestic and foreign countries in recent years and the related theories of internal control. According to the existing problems and the analysis of the existing problems in each link of the sales and cash flow process, according to the actual situation of the company and the seed industry, according to the standard requirements of the construction of the internal control system of the enterprise, the corresponding five aspects of the internal control environment, risk assessment, control activities, information and communication and internal supervision are put forward in turn. The specific suggestions for improvement are expected to provide reference for the continuous improvement of the system of the internal control of the company's sales and receivables and the effectiveness of internal governance, as well as the reference for the construction of the internal control system of other companies in the industry.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F302.6;F324.6

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