中小企业销售与收款环节的关键内部控制研究 ——以广州医软智能科技有限公司为例.docVIP

Research on the Key Internal Control of Sales and Collection in Small and Medium-sized Enterprises Abstract：In recent years, with the development of economic globalization, enterprises in all walks of life will form direct or indirect competitor relationship. In order to compete for a larger market share, enterprises generally use credit sales to stabilize existing customers and strive for potential customers. But at the same time, the uncertainty and changeability of credit sale greatly increase the risk of credit sale. The accounts receivable can not be collected for various reasons, even become bad debts and dead debts, which will directly affect the capital use efficiency of the enterprise, cause a certain adverse impact on the operation and management of the enterprise, bring unnecessary losses to the enterprise, and even cause bankruptcy. In particular, small and medium-sized enterprises have weak ability to resist risks. In blind competition, they abuse the credit sales strategy, resulting in a large number of accounts receivable and bad debts. There are not a few enterprises in financial difficulties, and many enterprises are eliminated for this reason. The main reason is that Chinese enterprises do not pay attention to the internal management of sales and collection, and neglect the internal control. This paper takes Guangzhou medical soft Intelligent Technology Co., Ltd. (hereinafter referred to as Ms company) as the research object. Firstly, it introduces the background and significance of the research, the research status at home and abroad, the main contents of this paper and the problems to be solved. Then it describes the related theory of internal control in the sales and collection links. Thirdly, it analyzes and evaluates the internal control status in the sales and collection links of MS company The main problems in the sales and collection of MS company are found. Finally, the improvement suggestions are put forward for the internal