外贸公司销售与收款循环内部控制设计——以xx公司为例VIP专享

摘 要随着全球管理理论及信息技术迅速发展，要求我们的企业建立现代化制度，完善内部控制体系的构建，防止因内部控制失效而发生的各类恶性事件。有效的企业销售与收款环节的内部控制体系，将会保证各项业务的处理均经授权，防止并及时发现错误及舞弊，避免管理漏洞。保证了会计核算真实合规，如实反映销售、发货、收款、退货等业务信息。因此内部控制的加强与完善是各个企业势在必行的举措。本文将介绍内部控制的相关概念，阐述内部控制的发展历程，以及对企业的重要性。同时将详细阐述销售与收款环节的内部控制的建立。文章还会通过对山州美公司在销售与收款环节的内部控制的实例分析，找出其存在的不足与缺陷同时建议其采取相应的加强内部控制的措施。关键词：外贸公司；内部控制；销售与收款IAbstractWith global management theory and information technology rapid development, we are required to establish a modern enterprise system, perfect the internal control system construction, due to the failure of the internal control of vicious incidents happened. Effective business sales and payment link, ensure the internal control system of various business processing are authorized, prevent and the discovery of the error in time and fraud, avoid management disfigurement. Ensure the accounting real compliance, and truthfully reflect the sales, delivery, collection, return of business information.So the strengthening and improving the internal control is the measure of each enterprise 。This paper will introduce the internal control relevant concept, this paper expounds the development course of internal control, and the importance of enterprises. Meanwhile will detail sales and gathering links the establishment of internal control. The article also will be based on WanShiXing import &export Co., LTD, hangzhou in sales and gathering link of internal control case analysis, find out the deficiency and defects also advised them to adopt corresponding strengthening i...