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论文编号：	2564
作者编号：	2120072096
上传时间：	2010/6/12 10:32:28
中文题目：	企业销售与收款的内部控制研究
英文题目：	Research on internal control of sale and accounts receivable
指导老师：	周晓苏
中文关键字：	内部控制 销售控制 应收账款控制
英文关键字：	internal control sales control accounts receivable control
中文摘要：	内部控制作为现代企业管理的重要内容，已历经百年沧桑，其理论和实践都得到了长足的发展。无论从我国还是世界上其他国家的经验来看，任何一个成功的企业都有一套健全的内部控制系统。健全而有效的内部控制系统对确保企业各项工作的顺利进行和企业经营管理水平的提高有着十分重要的作用。当前如何建立和完善企业内部控制制度便成为内部控制理论和实务研究的重要课题。为此，本文试图就企业内部控制中销售与收款的理论和实践问题做一尝试性的研究和探讨。 本文共分为五个部分： 第一章导论介绍了论文的选题背景和意义、研究的思路和方法以及论文的结构与内容； 第二章是内部控制理论依据，介绍内部控制的三个主要的理论基础，即控制论、信息论和系统论； 第三章内部控制概述，介绍了内部控制概念的演变过程以及我国内部会计控制规范与COSO报告内部控制框架之间的联系、内部控制的作用和基本方式。 第四章案例分析部分，在前面理论分析的基础上，通过对案例公司销售与收款环节的内部控制现状的介绍和分析，发现了该企业在这一业务流程中内部控制制度方面存在的若干问题：由于企业的激励机制不健全，导致业务员缺乏责任感，为完成销售指标虚开销售，盲目铺货，导致应收账款不实，库存账实不符，退货量大造成脏残品增加，信用管理不健全，随意增加客户赊销额度，加大了企业经营风险，造成呆账，增加了企业损失。结合相关的内部控制的理论，对照完善的控制制度应具备的基本条件，重点解决内部控制中的难点，并根据该企业的实际情况，规范销售和收款的业务流程，对企业应如何完善销售与收款环节的内部控制提出若干具体措施，使企业的销售与收款的内部控制更完善和科学，为企业的有序经营提供保证。 第五部分是本文的结论部分，监督企业建立和完善内部控制体系是对企业进行监督的重要手段，也是强化企业内部管理的有效措施。企业规模在不断扩大，市场环境也在不断变化，管理也应适应企业的发展需求，各种内部控制措施也在不断发展和完善。完善的内部控制措施可以保证会计信息的真实性和准确性，从而真实的反映企业经营活动的实际情况，有效的防范企业经营风险，通过各种不相容职务的分离，保证企业财产和物资的安全和完整，纠正生产经营中背离企业目标的各种偏差，提高经营效率，实现经营目标。
英文摘要：	Internal control, as an important content of modern enterprise management，has a hundred histories. The theory and practice develop well. An internal control system is a must for a successful enterprise whether in China or elsewhere in the world. Internal control system plays a major role in modern corporate governance by assuring smooth completions of all works and rising operational and management levels in an enterprise. At present how to build or perfect internal control system becomes the important task of internal control theory and practice researching. Thesis conducts some research work and discussions on internal control system theoretically and practically. This article altogether divides into five parts: The first chapter the introductory remarks introduced the paper selected topic background and the significance, the research mentality and the method as well as the paper structure and the content; The second chapter is the internal control theory basis, the introduction internal control three main rationale, namely cybernetics, information theory and system theory; The fourth chapter the case analysis part, in the front theoretical analysis's foundation, through sells to the case company with receives money link's internal control present situation introduction and the analysis, had discovered this enterprise certain questions which the internal control system aspect exists in this operation flow: Because enterprise's incentive mechanism is not perfect, causes the clerk deficient sense of responsibility, to complete the sales target to write false value the sale, the blind shop goods, cause the account receivable not to be solid, storehouse deposit account reality not symbol, The returned goods quantity causes the dirty damaged goods to increase greatly, the credit administration is not perfect, increases the customer selling on credit specified amount at will, has enlarged the enterprise operational risk, creates the bad debt, increased the enterprise loss. Unifies the related internal control the theory, compares basic condition which the perfect control system should have, in the key solution internal control's difficulty, and according to this enterprise's actual situation, the standard sells the operation flow which and receives money, how should consummate the sale to the enterprise with to receive money link's internal control to propose that certain specific measures, cause enterprise's sale with the internal control which receives money to be more perfect and the science, provides for enterprise's order management guaranteed. The fifth part is this article conclusion part, the surveillance enterprise establishment and the consummation internal control system is carries on surveillance's important means to the enterprise, is also strengthens the enterprise internal management the effective action. The enterprise size is expanding unceasingly, the market environment unceasingly is also changing, the management should also adept enterprise's development demand, each kind of internal control measure unceasingly is also developing and consummates. The consummation internal control measure may guarantee the accounting information the authenticity and the accuracy, thus the real reflection business operation's actual situation, the effective guard enterprise operational risk, through each kind of not accommodating duty's separation, guaranteed that enterprise property and commodity security and complete, in the correction production operation departs from the business goal each kind of deviation, raises the business efficiency, achieves the operation objectives.
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