浅析中小企读业销售与收款内部控制.docVIP

湖北经济学院会计学院2007级中期论文 题目： 浅析中小企业销售与收款内部控制 专 业： 财务管理 班 级： 财务管理Q0741班 学 号： 070404036 姓 名： 肖 璐 指导教师： 邓 青 职 称： 讲 师 完成时间：2010年9月20日 摘 要 内部控制制度是现代企业管理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。企业要生存和发展,以追求利润最大化为目标,就必须建立强有力的内部控制制度,保证企业的经济活动按照一定的正常秩序来运行,能够自我调整,能够自我制约或减少不必要的经济损失,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更重视销售业绩，而忽略了销售与收款环节的整体内部控制，尤其是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大幅下降及资金供应不足，在这种新的市场环境下，企业只有建立安全、有效的销售与收款系统，才能顺利完成价值实现过程，实现价值增值。本文利用销售与收款环节内控基本原理，探讨了中小民营企业销售与收款内部控制中的有关问题。 关键词：中小企业；销售环节；收款环节；内部控制 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 practical 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. Sales and Collection management is a major factor in those areas where it has a direct 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 safe, effective sales and collection system can help the medium and small-sized enterprises to achieve the goal they set. In this paper, problems of internal co