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论文编号：	14236
作者编号：	2320213818
上传时间：	2023/12/9 11:07:41
中文题目：	TX风电设备公司销售业务内部控制研究
英文题目：	Research on Internal Control of TX Wind Power Equipment Company''s Sales Business
指导老师：	程新生
中文关键字：	内部控制；销售业务；风电设备公司
英文关键字：	Internal Control; Sales Business;Wind Power Equipment Company
中文摘要：	无论是外部监管和市场竞争压力的日益加剧，还是企业自身管理的刚性需求，内部控制逐渐成为企业平稳运行的关键所在，行之有效的内部控制体系能够帮助企业防范风险，化解问题缺陷，助力企业在激烈的市场竞争背景下能够更快更好地发展。尤其是销售业务内部控制，关乎企业经济利益的流入实现，也是容易产生错误或舞弊行为的频发环节。该环节一旦发生纰漏，很可能阻碍正常的生产经营活动，影响企业盈利和声誉，致使公司经济利益受损。另外，党的二十大报告和国家十四五规划均提出了大力发展风电产业的愿景目标和有利政策，全面推动以风电设备为典型的新能源行业逐渐迈入高质量发展阶段。 本文基于销售业务内部控制视角，选取新能源领域具有代表性和典型性的TX风电设备公司作为实践研究对象，综合运用文献研究法、实地调研法、案例分析法，将国内外内部控制理论与企业实际案例相结合，深入调查研究，以内部控制五要素为切入点，梳理评价企业现行的销售业务内部控制现状流程。重点关注控制环境、风险评估、控制活动、信息与沟通、监控活动，科学诊断目前存在的内部控制问题，最后再提出针对性的具体改进建议，期望帮助TX风电设备公司提升销售业务内部控制水平，强化防范风险能力，最终提高销售业绩和质量，增强市场竞争力，对促进公司高质量可持续发展具有现实意义。另外，通过本文的研究，期望能够对同行业其他企业在销售业务内部控制方面提供案例资料和参考价值。
英文摘要：	Whether it is the increasing pressure of external regulation and market competition, or the rigid needs of enterprise management, internal control has gradually become the key to the smooth operation of enterprises. An effective internal control system can help enterprises prevent risks, resolve problems and defects, and help them develop faster and better in the context of fierce market competition. Especially the internal control of sales business is related to the inflow and realization of economic benefits for enterprises, and is also a frequent link that is prone to errors or fraudulent behavior. Once a mistake occurs in this link, it is likely to hinder normal production and business activities, affect the company's profits and reputation, and cause damage to the company's economic interests. In addition, the report of the 20th National Congress of the Communist Party of China and the National 14th Five Year Plan both proposed the vision and favorable policies for vigorously developing the wind power industry, comprehensively promoting the new energy industry, which is typical of wind power equipment, to gradually enter a high-quality development stage. Based on the perspective of internal control in sales business, this article selects TX Wind Power Equipment Company, a representative and typical company in the field of new energy, as the practical research object. By comprehensively using literature research, field research, and case analysis methods, domestic and foreign internal control theories are combined with actual cases of enterprises. Through in-depth investigation and research, the five elements of internal control are used as the entry point to sort out and evaluate the current internal control process of sales business in the enterprise. Focusing on controlling the environment, risk assessment, control activities, information and communication, and monitoring activities, scientifically diagnosing the existing internal control problems, and finally proposing targeted and specific improvement suggestions, we hope to help TX Wind Power Equipment Company improve the internal control level of sales business, strengthen risk prevention capabilities, ultimately improve sales performance and quality, and enhance market competitiveness, It has practical significance for promoting high-quality and sustainable development of the company. In addition, through the research in this article, it is expected to provide case materials and reference value for other enterprises in the same industry in terms of internal control of sales business.
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