物流业销售与收款内部控制研究毕业论文.doc

本 科 毕 业 论 文 题 目 物流业销售与收款内部控制研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 销售与收款内部控制在企业管理中的一个重要的环节，现如今随着物流业的快速发展在社会活动中的作用和对社会的经济发展占的比重越来越大，而物流业的销售与收款内部控制是企业发展与市场竞争中的非常重要的环节。对物流业销售与收款内部控制的研究，可以降低收款环节的信用风险，促进企业的销售，促进企业的发展。本文采用理论联系实际的方法，针对上市物流企业的销售与收款内部控制进行研究，在相关的理论分析的基础上，认为目前物流企业销售与收款内部控制的职责分工、客户档案、信用风险、收款困难等问题上存在不足，在相关理论方面穿插进上市物流公司的相关案例进行分析，再全面的以上市物流企业中国远洋（601919）在销售与收款内部控制方面的案例进行综合分析，分析其在销售与收款内部控制环节的过程以及上市公司在这一环节可以给中小物流企业一些借鉴的方面。 关键词：Abstract Sales and receivables management in the enterprise internal control is an important part, nowadays with the rapid development of the logistics industrys role in social and economic development of a growing proportion of share, while sales of the logistics industry and collection of internal control is the development of competition in the market very important part. Research of sales and logistics of internal control can reduce the collection part of the credit risk, promote the sale of enterprises, and promote the development of enterprises. In this paper, theory with practice, for sales of logistics enterprises listed on the internal control research and collections, in the related theoretical analysis, based on the view that the current logistics business sales and collections division of responsibilities and internal control, customer profiles, credit risk , on the issue of payment difficulties in lack of progress in the related theory interspersed with relevant case logistics company listed on the analysis, then a comprehensive listing of logistics enterprises in China Ocean (601919) receivable in the internal control of sales and a comprehensive analysis of the case to analyze their sales and collection process and internal contro