YYXC公司销售与收款业务内部控制优化研究
发布时间：2018-07-26 13:15
【摘要】：随着市场经济全球化和国际化的发展，我国企业广泛参与世界经济活动，，企业面临复杂多变的经营环境和经营风险。如果企业缺乏及时识别、评估和应对风险的能力，将导致企业发生重大损失甚至破产。内部控制是企业内部各种形式管理控制的总称。企业要生存和发展，要追求利益相关者利益最大化，就必须建立强有力的内部控制体系，已保证企业的所有经济活动按照规定、规范的程序有序进行，同时内部控制能及时的发现和防范相应的风险。内部控制体系在企业内广泛建立和使用，成为企业强化管理防范风险的有效手段。 对于以生产销售产品为主要盈利模式的生产型企业而言，销售与收款是企业经营管理的重要环节，它直接决定了企业经营效益的好坏，因此，销售与收款环节通常会受到企业管理者的极大关注和重视。本文以一宗财务人员截留货款，造成直接经济损失千万元的案件为切入点，结合内部控制理论，从销售与收款业务的流程分析了公司销售与收款业务内部控制的现状与存在的问题，创新性的从流程中容易忽视的细节出发，从内部控制环境建设、流程梳理、信息系统建设、风险识别与评估等方面提出内部控制优化方案，对公司销售与收款业务内部控制的研究有一定的现实意义。 本文首先介绍了内部控制研究的背景和意义，探寻了销售与收款内部控制制度研究方法与框架，结合YYXC公司石化行业的特点，采用文献综述和案例分析想结合的方法对YYXC公司现有销售与收款内部控制进行了阐述，剖析其存在的问题，并在内控制度理论基础上研究其完善与优化方案，从而得出如何建立健全、优化其销售与收款业务内部控制的相关结论。
[Abstract]:With the globalization of market economy and the development of internationalization, Chinese enterprises are participating in the world economic activities extensively. The enterprises are faced with complex and changeable operating environment and risks. If an enterprise lacks the ability to identify, evaluate and deal with risks in time, it will lead to serious losses or even bankruptcy. Internal control is the general name of various forms of management control in enterprises. In order to survive and develop, and to maximize the interests of stakeholders, enterprises must establish a strong internal control system to ensure that all economic activities of enterprises are carried out in an orderly manner in accordance with the prescribed and standardized procedures. At the same time, the internal control can timely detect and prevent the corresponding risks. Internal control system is widely established and used in enterprises, which becomes an effective means to strengthen management and prevent risks. For the production and sale of products as the main profit model of production-oriented enterprises, sales and collection is an important part of business management, which directly determines the quality of business efficiency, so, Sales and collection usually receive great attention and attention from enterprise managers. This article takes a case where the financial personnel withhold the payment for money, causing direct economic losses of ten million yuan, as a starting point, combining with the theory of internal control. This paper analyzes the present situation and existing problems of internal control of sales and collection business from the flow of sales and collection business, innovatively starts from the details that are easy to ignore in the process, and starts from the construction of internal control environment, process combing and information system construction. It is of practical significance to study the internal control of sales and collection business in the aspects of risk identification and evaluation. This paper first introduces the background and significance of the research on internal control, explores the research methods and framework of the internal control system of sales and receipts, and combines the characteristics of the petrochemical industry of YYXC Company. Using the method of literature review and case analysis, this paper expounds the existing internal control of sales and collection of YYXC, analyzes its existing problems, and studies its perfection and optimization scheme on the basis of the theory of internal control system. The conclusion is that how to establish and perfect the internal control of sales and collection business.
【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】：F426.72;F406.7
本文编号：2146125
[Abstract]:With the globalization of market economy and the development of internationalization, Chinese enterprises are participating in the world economic activities extensively. The enterprises are faced with complex and changeable operating environment and risks. If an enterprise lacks the ability to identify, evaluate and deal with risks in time, it will lead to serious losses or even bankruptcy. Internal control is the general name of various forms of management control in enterprises. In order to survive and develop, and to maximize the interests of stakeholders, enterprises must establish a strong internal control system to ensure that all economic activities of enterprises are carried out in an orderly manner in accordance with the prescribed and standardized procedures. At the same time, the internal control can timely detect and prevent the corresponding risks. Internal control system is widely established and used in enterprises, which becomes an effective means to strengthen management and prevent risks. For the production and sale of products as the main profit model of production-oriented enterprises, sales and collection is an important part of business management, which directly determines the quality of business efficiency, so, Sales and collection usually receive great attention and attention from enterprise managers. This article takes a case where the financial personnel withhold the payment for money, causing direct economic losses of ten million yuan, as a starting point, combining with the theory of internal control. This paper analyzes the present situation and existing problems of internal control of sales and collection business from the flow of sales and collection business, innovatively starts from the details that are easy to ignore in the process, and starts from the construction of internal control environment, process combing and information system construction. It is of practical significance to study the internal control of sales and collection business in the aspects of risk identification and evaluation. This paper first introduces the background and significance of the research on internal control, explores the research methods and framework of the internal control system of sales and receipts, and combines the characteristics of the petrochemical industry of YYXC Company. Using the method of literature review and case analysis, this paper expounds the existing internal control of sales and collection of YYXC, analyzes its existing problems, and studies its perfection and optimization scheme on the basis of the theory of internal control system. The conclusion is that how to establish and perfect the internal control of sales and collection business.
【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】：F426.72;F406.7
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