销售与收款环节内部控制制度设计英文.pdfVIP

毕业论文范文模板 SALES AND RECEIVABLES LINK INTERNAL CONTROL SYSTEM DESIGN Abstract The continuous economic development, market competition also is in ceaseless aggravate, the enterprise in order to increase sales, share of market of race to control to enhance their competitiveness, more and more use of credit policy. Credit on one hand increase the companys sales, reduce inventory costs, but on the other hand, also make the enterprise is faced with cannot recover loans credit risk. In China, the lack of credit environment, accounts receivable is always high, the corresponding management cost is large increase, more serious is if unable to return, may cause the enterprise fund chain break, the payment crisis. Therefore, the rational design of enterprise sales and account receivable internal control is of great significance. Key words: sales; collection; internal control An introduction Internal control refers to the enterprises in order to guarantee the normal business activities, to ensure the security and integrity of assets, prevent fraud leak, the formulation and implementation of policies and procedures. The internal control system is the enterprise management system the important, an indispensable component, but also the development of the economy, the internal control in the enterprise production and management activities of the more important. In general, the sale is the enterprise profit and cash flow of the direct source of the business activities of enterprises, is the key link, is also the most likely part of internal control risk. This article take the Fujian Energy Group Company Limited as an example, through the analysis of the existing sales and account rece