三全食品销售环节内部控制.docxVIP

PAGE PAGE 18 摘 要 随着经济在逐步发展，有更多的企业开始进入市场，同时也有很多的企业在慢慢地被淘汰，其中有绝大部分的原因是因为企业内部控制做得不到位。这不仅仅是中小企业所面临的问题，就算上市公司也会在内部控制方面存在一定的问题。 在企业完善内部控制的过程中，销售业务是必不可少的环节，对企业持续稳定地发展有着至关重要的作用。销售环节所涉及到的部门众多，如果在某一过程把控不到位，就有可能出现舞弊的行为，甚至会给企业带来巨大的利益损失。所以，企业想要持续稳定的发展，就要制定销售环节内部控制制度，从而达到有效提高销售收入，规范销售行为，防范销售风险的目的。 本文以三全食品公司为例，根据企业的现状，找出现阶段所存在的问题进行分析，并从中找出问题存在的原因。发现企业内部层级过多，导致信息沟通不善；由于行业的特殊性，竞争较为激烈和出现相互竞价现象，风险存在的几率较大，但是企业制定风险评估机制还不够完善等。最后根据具体的原因提出针对性的建议解决存在的问题，比如改善内外信息沟通渠道来解决信息沟通不善的问题，完善风险评估机制来解决企业存在的风险较高的问题等。 关键词：三全食品 内部控制 风险评估 Abstract With the gradual development of the economy, more and more enterprises begin to enter the market. At the same time, many enterprises are slowly being eliminated, most of which is because the internal control of enterprises is not in place. This is not only a problem faced by small and medium-sized enterprises, even listed companies will have some problems in internal control. In the process of improving internal control, sales business is an essential link, which plays an important role in the sustainable and stable development of enterprises. There are many departments involved in the sales process. If the control is not in place in a certain process, fraud may occur, and even bring huge loss of profits to the enterprise. Therefore, if the enterprise wants to develop continuously and stably, it must establish the internal control system of the sales link, so as to effectively improve the sales revenue, standardize the sales behavior and prevent the sales risk. This paper takes Sanquan food company as an example, according to the current situation of the enterprise, find out the existing problems in the emerging stage, and find out the reasons for the problems. It is found that there are too many levels in the enterprise, which leads to poor information communication; due to the particularity of the industry, the competition is more intense and there is a phenomenon of mutual bidding, so the risk is more likely to exist, but the risk a