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论文编号：	212
作者编号：	2120062126
上传时间：	2008/6/15 15:51:03
中文题目：	我国中小民营企业销售与收款环节
英文题目：	Research of Revenue and Collec
指导老师：	周晓苏
中文关键字：	中小民营企业 内部控制 销售与
英文关键字：	Small private enterprises In
中文摘要：	内部控制是指单位为了保证业务活动的有效进行，保护资产的安全和完整，防止、发现、纠正错弊，保证会计资料的真实合法完整而制定和实施的政策和程序。随着社会经济的日益发展和现代化科学管理方法的产生和用运，内部控制已经发展到企业经营管理的各个领域，成为现代企业管理的重要手段。 长期以来，我国中小民营企业在管理中存在很多问题，其中内部控制方面的问题较为突出，成为共性问题，总结起来主要就是控制环境不理想、管理者风险意识不强、内部控制制度不完善、组织内信息沟通不畅和执行监督不到位。这些问题严重地制约着它们的生存和发展，因此解决中小民营企业在内部控制方面存在的问题，提高他们的竞争力具有很强的研究价值和现实意义。 天二锻压机床有限公司是一家典型的中小民营企业，随着行业竞争的加剧、市场环境的日益规范化增大了民营企业的生存难度。销售是民营企业的命脉、利润的源泉，企业发展的前期往往更重视销售业绩，而忽略了销售与收款环节的整体内部控制。天二锻压公司销售与收款环节内部控制存在不少问题，这些问题反映了中小民营企业在该环节内部控制上的不完善。这正是本文选择天二锻压公司以销售与收款环节作为内部控制主要研究对象的原因。 本文对销售与收款环节内部控制提出了目标、原则和主要控制内容，对该环节的流程进行设计，并作出实施方案。本文的研究目的在于通过对天二锻压公司的内部控制的研究，特别是对核心环节销售与收款环节的深入研究，试图设计出符合中小民营企业的特点、能够弥补中小民营企业内控的漏洞、降低经营风险的内部控制模式。
英文摘要：	Internal control is a policy or program constituted and executed to ensure that business is in effective progress, asset is secure and intact, error can be discovered, prevented and corrected, and accounting data is true, legal and integrate. As the society and economy develop and modern scientific management is created and applied, internal control is executed in many fields of business administration and becomes an important method of modern business administration. Small private enterprises in China have many problem in their management for a long term, and an important factor that internal control system is imperfect and not carried out restricts their existence and development. Therefore it is valuable and significant to resolve the problem of internal control of small enterprises and improve their competition. The Tianjin Tian Er Metal Forming Machine Tool CO., Ltd is a topic small private enterprise. With the market environment becoming increasingly standardized and increasingly fierce market competition, the private enterprises are becoming difficult for living. The revenue is the essence of living and profit for private enterprise. In the former developing stage, it often take revenue seriously at the same time lose sight of total internal control of sales and collections cycle. The leaks of revenue and collections circle reflect the shortcoming in internal control system for the private enterprise. It is the direct reason that the paper select revenue and collections circle of Tian Er Corporation to research internal control. This paper proposed to this link internal control the goal, the principle and the primary control content, carry on the design to this link's flow, and makes the implementation plan.The research aim is to design the internal control system by the core areas--revenue and collections circle of Tian Er Corporation. The system should accord with the characteristics of private enterprises and reduce the running risk.
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