百货公司销售与收款内部控制的问题及建议.docxVIP

摘　要 随着我国经济的快速发展，企业也逐渐发展壮大，同时伴随着更多的经营风险。为了获得巨额的利润，许多企业进行了大量的赊销业务，货款回收问题显得格外突出，而销售与收款内部控制作为企业经营的核心环节，对于企业持续健康地发展和实现企业利润最大化有着举足轻重的意义。 本文运用理论与案例研究结合的办法，以百货公司为研究起点，借鉴国内外关于内部控制研究的成果以及通过实地考察，找到该公司内部控制在销售与收款方面存在的销售计划制定不合理、应收账款管理不善、没有充分发挥内部监督的作用等问题，并在这些基础上提出相应的改进措施，优化百货公司销售与收款内部控制体系，用来防范和应对企业今后在业务流程中可能出现的风险，提高百货公司的治理水平，以期促进其战略目标的实现。 关键词：内部控制；销售与收款；百货公司；经营风险 Abstract With the rapid development of Chinas economy, enterprises have gradually developed and expanded, while accompanied by more business risks. In order to obtain huge profits, many enterprises have carried out a large number of credit sales business, payment recovery problem appears to be particularly prominent, and sales and collection internal control as the core of enterprise management, for the sustainable and healthy development of enterprises and the realization of enterprise profit maximization has a pivotal significance. Based on the method of combining theory with case study, this paper takes department stores as the starting point, draws on the results of internal control research at home and abroad, and finds out the unreasonable sales plan, poor management of accounts receivable, and does not give full play to the role of internal supervision in the sales and collection of the companys internal control. On the basis of these, the corresponding improvement measures are put forward to optimize the internal control system of department store sales and collection, which can be used to prevent and respond to the risks that enterprises may appear in the business process in the future, and to improve the management level of department stores, in order to promote the realization of its strategic objectives. Keywords:Internal Control;Sales And Receipts;Department Stores;Operational Risks 目 录 一、 前言 1 二、 百货公司销售与收款内部控制现状 1 （一）销售计划管理环节 1 （二）客户信用管理环节 1 （三）应收账款管理环节 2 （四）销售合同管理环节 2 （五）审计监督环节 2 （六）组织发货环节 2 三、 百货公司销售与收款内部控制存在的问题 3 （一）忽视影响销售计划的外部条件 3 （二）客户信用管理不完善 3 （三）缺乏应收账款管理制度 4 （四）销售合同环节不严谨