建材企业销售与收款循环内部控制设计毕业论文.doc

毕业论文 （2010届） 建材企业销售与收款循环内部控制设计 摘 要 内部控制制度是现代企业管理中的一个重要组成部分,是企业内部各种形式管理控制的总称。企业要更好地生存和发展，更好地实现利润最大化，就必须建立强有力的内部控制制度来保证企业的经济活动是按照一定的正常秩序来运行，才能够调整并防错纠弊，能够自我制约或减少不必要的经济损失，从而提高企业的整体效益。 销售与收款是决定企业经营管理绩效的一个主要业务领域，它直接决定或影响企业的资金效率和利润水平。中小民营企业发展的过程中往往忽略了销售与收款环节的整体内部控制而更重视销售业绩，又由于最近几年信用方式的普遍应用，导致企业的经营性风险日益增大，中小民营企业在经营管理中面临的最大问题就是净利润缩水及资金短缺，所以在这种新的市场环境下，企业就需要建立安全、有效的销售与收款系统，想要顺利完成价值实现，实现价值增值。本文就利用销售与收款环节内控基本原理，探讨了建筑业中一个民营水泥公司销售与收款内部控制中的有关问题。 本文首先介绍了内部控制、销售与收款环节内部控制的一些基本概念和原理，内部控制理论发展及研究概况；其次是对凌峰水泥厂销售与收款环节的内控管理现状进行剖析和评价，找出其问题所在。最后，提出了凌峰水泥厂销售与收款环节的内部控制的改进方案。 关键词：Abstract Internal controlling system of modern enterprise management is an important component of the internal management and all forms collectively.To survive and develop enterprises,pursuit objective of profit maximization,we must build up a pratical system of internal controls to keep the enterprises to be self-adjusting and correcting wrong and self-constraining,to reduce unnecessary economic losses,and improve overall efficiency of the enterprises so that a certain economic activities of enterprises can be run in accordance with the normal order. In recent years, due to the defects of internal control resulting from the case, including some common occurance of domestic private enterprises due to the enterprise internal control system is not perfect, the internal control does not arrive appear more frequently in the financial scandal. Sales and Collection management is a major factor in those areas where it has at impact on business decisions or capital efficiency and profits. The top management of small and medium-sized private enterprises always pays more attention to sales revenue,and overlooked internal control for sales and AR collection,especially in the last few years the popular of application of credit,leading to the operational risks of growth of small and medium-sized private enterprises.The biggest problem they facing are sharp decline of net profit and shortage of capital,in this new market,only a saf