摘 要虽然公司存在的问题多种多样，但是归根结底还是与其本身的内部控制的合理有效与否密切相关，越来越多的企业意识到，内部控制的重要性，因此，对于在企业实施何种内部控制制度越来越被企业所认可和重视。销售业务是企业获利的基石，一旦企业在销售与收款方面出现问题，企业的经营必然受到重大影响。通过运用内部控制理论，结合 JJD 公司关于销售与收款环节存在的现状进行分析，从内部控制的五要素展开讨论，JJD 有限公司在销售与收款循环内部控制中存在如内控意识不强烈、应收账款管理不善、销售授信不当、信息沟通不及时、监督检查不健全等问题，提出完善内部控制环境、提高风险意识、加强信息沟通、完善监督机制对策，希望能够给予 JJD公司在未来的发展道路上起到积极的作用。这样的研究帮助改进 JJD 公司的内部管理，可以有效防范风险和控制经营风险，帮助企业提高经济效益，完善公司治理结构，对于企业的长期可持续发展有着积极意义。关键词：内部控制；销售；收款；风险评估佳木斯大学本科毕业论文（设计）AbstractAlthough the company's problems are diverse, but in the final analysis, or with its own internal control is reasonable or not closely related to more and more enterprises aware of the importance of internal control, therefore, for the implementation of what kind of internal control System is more and more recognized by enterprises and attention. Sales business is the cornerstone of corporate profits, once the business in the sales and collection problems, the business must be a major impact.Through the use of internal control theory, combined with JJD company on the sales and collection of the existence of the present situation analysis, from the five elements of internal control to discuss, JJD Co., Ltd. in the sales and collection cycle internal control, such as internal control is not strong, Bad management, poor sales of credit, information communication is not timely, supervision and inspection is not perfect and other issues, put forward to improve the inte...
