长春曼特诺医疗器械有限公司销售与收款内部控制问题研究.docVIP

PAGE 14 摘 要 销售与收款是影响企业资金使用效率最为重要的环节，对企业的生产、经营和发展起着重要的作用。完善的销售与收款管理，可以保证企业销售收入的完整，可以有效的对应收账款进行控制，可以促进企业销售收入的增长。但是如果销售与收款管理不善，则容易导致应收账款失控，降低收入质量，给企业带来较大的财务风险。在新经济环境下，企业只有把销售与收款环节的内部控制做好，才能让企业有健康长远的发展，使企业的价值不断增加。而目前我国企业，由于种种原因没有建立起完备的内控体系，即使建立也没得到很好的执行，销售与收款环节存在着很多弊端，给企业发展带来不利影响。本文以长春曼特诺医疗器械有限公司为研究对象，通过调查，发现该公司销售与收款内部控制方面存在的问题，并对产生问题的成因进行分析，结合相关研究理论，提出针对性的解决策略，给企业加强销售与收款业务内部控制、降低财务风险提供帮助和建议。 关键词：销售与收款 内部控制 问题研究 Abstract Sales and receipt is one of the most important links that affect the efficiency of capital use of enterprises, and plays an important role in the production, operation and development of enterprises. Through the management of sales and receivables, we can ensure the integrity of enterprise sales revenue, properly carry out accounts receivable, and promote the growth of enterprise sales revenue. But if the management of sales and receivables is not good, it will easily lead to the loss of control of accounts receivable, reduce the quality of income, and bring greater financial risks to enterprises. Under the new economic environment, only by doing a good job of internal control of sales and receipts, can enterprises develop healthily and long-term, and increase their value continuously. At present, for various reasons, our enterprises have not established a complete internal control system, even if it is not well implemented. There are many drawbacks in the sales and collection links, which have a negative impact on the development of enterprises. In this paper, Changchun Manternor Medical Devices Co., Ltd. is taken as the research object. Through investigation, the problems in the internal control of sales and receipts of the company are found, and the causes of the problems are analyzed. Combining with the relevant research theory, targeted solutions are put forward to provide help and suggestions for enterprises to strengthen the internal control of sales and receipts business and reduce financial risks. Keywords: Sales and Receiving Internal Co