论企业内部控制制度—销售与收款循环业务
本文就是在意识到企业销售和收款内部控制制度的完善在企业发展中的重要性后选题的，在学习现阶段比较完善的有关内部控制的书籍、文献之后找到文章的突破口，在参考前人们关于内部控制制度构建的相关文献后形成自己的思路。考虑企业销售及收款业务循环的实际情况，论述时主要根据如下思路展开：从业务流程角度出发设计和实施内部控制，通过关键控制措施来完善业务流程的内部控制。
关键词：内部制度基础；内部控制制度构建；销售与收款内部控制制度；销售与收款循环内部控制目标
On internal control system of enterprise-sales and collection cycle business
Abstract：Under the new situation of rapid economic development , the challenges faced by various enterprises is growing wider , not a fierce competition is survival of the fittest , always looked at the alarm to the enterprise's internal control , internal control is imperfect will give enterprises increase the risk of hindering the development of enterprises , some may even bring a heavy blow. Therefore, companies must pay attention to all aspects of internal control , internal control and corporate sales and collection cycle is closely related to the development , in order to win a seat in the market competition in an invincible position , enterprises must establish the basis of a solid internal systems , and continue to improve .
The article is aware of the importance of the improvement of corporate sales and receivables internal control system in enterprise development topics , find the article to learn more perfect at this stage regarding internal controls books, literature after a breakthrough, in reference to the former literature on internal control system built to form their own ideas . Consider the reality of enterprise sales and collection business cycles, discusses mainly based on the following idea. From the perspective of business process design and implementation of internal control, key control measures to improve business processes through internal controls.
Key words: internal institutional basis ; internal control system construction ; sales and collection system of internal control ; sales and collection cycle internal control objectives
目 录
绪论1
（一）研究背景1
（二）研究意义1
（三）研究思路2
一、销售及收款业务循环内部控制概述3
（一）销售和收款循环的重要性3
（二）销售和收款循环内部控制的目标和主要风险4
二、销售及收款循环的业务流程分析6
（一）销售及收款循环典型流程图6
（二）销售及收款循环主要业务7
三、销售与收款循环业务中各环节存在的风险9
（一）客户信用管理9
（二）应收账款管理9
（三）销售合同管理10
（四）销售发货和发票管理10
（五）销售费用管理11
（吹冰）销售退货和售后服务管理12
四、关键控制措施13
（一）客户信用13
（二）应收账款15
（三）销售合同16
（四）销售发货和发票16
（五）销售费用17
（吹冰）销售退货和售后服务18
结论 19
致 谢20
参考文献 21
绪论
（一）研究背景