企业销售与收款内部控制探析.docVIP

摘 要 我国国民经济中不可缺少的力量之一就是中小企业，它是这个社会市场经济组成的紧要部分。内部控制制度是现代企业管理的重要组成部分,是企业内部管理控制的各种形式。企业只有在内部建立强有力的控制制度，保障企业经济活动正常运行，才能得以生存和发展，并且使利润达到最大化,做到能够自我调整并防错纠错,能够自我限制或削减不必要的经济损失,抬高企业的整体效益。但是我国中小企业对内部控制的理解存在着误区，甚至觉得内部控制可有可无，严重影响企业的竞争力与发展前景。因此，建立和完善内部控制系统，对提高企业的创新能力，提高企业的效率以及自身的竞争能力，有着极其重要的意义。 销售与收款是企业绩效决定企业管理的重要方面，它直接决定或影响企业的资本企业的效能和利润水准。在大多数情况下，企业更重视销售业绩，而疏忽了销售与收款内部控制。但是，惟有在更安全、更有效的销售与收款系统下，企业才能拥有完美价值实现过程，实现所需求的增值。我国对销售与收款内部控制的研究比国外要晚很多，需要参考国外的研究成果。本文对A企业销售与收款内部控制因素方面进行剖析，最终，对企业销售与收款环节的内部控制提出了改善方案。 关键词：中小企业；内部控制；销售与收款；风险评估 AbstraAt One of the indispensable to the national economy of our country is the strength of small and medium-sized enterprises, it is the important part of the social market economy. The internal control system is an important part of modern enterprise management, is the various forms of internal management control. Only by establishing control system strong inside, the normal operation of economic activities to protect the business, in order to survive and develop, and to maximize profits, it can self adjust and anti error correction, self limiting or reducing unnecessary economic losses, the overall benefit to raise enterprise. But our country small and medium-sized enterprise understanding of internal control has a misunderstanding, or even think that internal control is not essential, seriously affected the competitiveness and the prospects for the development of enterprise. Therefore, to establish and perfect internal control system, to improve the innovation ability of the enterprise, improve enterprise efficiency and competitive ability of its own, has the extremely vital significance. Sales and receivables is enterprise performance determines the important aspects of enterprise management, which directly decides or influences capital enterprise performance and profits. In most cases, enterprises pay more attention to the neglect of sales, sales and collection of internal control. However, only in the sales and collection system safer, more