河南羚锐制药销售环节内部控制研究.docVIP

PAGE 20 摘 要 随着企业管理制度的不断完善以及内部控制监督的日益严格，越来越多的企业开始认识到，企业的财务和经营风险可以通过建立有效的内部控制体系来防范和降低。内控系统中的业务级别控制主要包括资金活动、采购业务、资金管理、销售业务和研发等，而销售业务是企业实现经营目标的关键环节，因此，销售环节的内部控制研究在企业整个内部控制体系中起着重要作用。 在制药企业中，销售业务是企业实现经营目标的重要环节。目前阶段，羚锐公司销售环节的内部控制还存在很多不足之处，这些不足降低了企业的经营效益，阻碍了羚锐公司的未来发展计划。本文通过对河南羚锐制药销售环节的内控环境、风险评估、控制活动、信息与沟通、监督检查等进行分析，研究了羚锐公司销售业务内部控制的设计与实施要点，并提出了加强公司销售环节内控体系的建议，提高企业的核心竞争力，促进企业的稳定发展。总之，分析销售环节内部控制存在的问题并提出完善的对策，对羚锐公司的发展有着重要意义。 关键词：销售环节；内部控制；河南羚锐制药 Abstract With the continuous improvement of enterprise management system and the increasingly strict supervision of internal control, more and more enterprises are beginning to realize that the financial and operational risks of enterprises can be prevented and reduced by establishing an effective internal control system. The business level control in the internal control system mainly includes fund activities, Purchasing business, fund management, sales business and research and development, etc. The sales business is the key link for an enterprise to realize its business objectives. Therefore, the research on the internal control of the sales link plays an important role in the whole internal control system of the enterprise. In pharmaceutical enterprises, sales business is an important link for enterprises to achieve their business objectives. At the present stage, there are still some deficiencies in the internal control of sales links of Lingrui Company. These deficiencies reduce the operating efficiency of the enterprise and hinder the future development plan of Lingrui Company. Based on the analysis of the internal control environment, risk assessment, control activities, information and communication, supervision and inspection in the sales process of Henan Lingrui Pharmaceutical Co., Ltd., and puts forward suggestions on strengthening the internal control system in the sales process of the Company, so as to improve the core competitiveness of the enterprise and promote the stable development of the enterprise. In a word, it