摘要随着企业管理制度的不断完善以及内部控制监督的日益严格，越来越多的企业开始认识到，企业的财务和经营风险可以通过建立有效的内部控制体系来防范和降低。业务级别控制中的资金活动、采购业务、资金管理、销售业务以及产品研发等是内控系统中的重要组成部分。销售业务是企业实现经营目标的关键环节，因此，销售环节的内部控制研究在企业整个内部控制体系中起着重要作用。销售业务在制药企业经营目标中起到重要的作用，根据目前对于羚锐制药公司中对其销售环节的调查发现，羚锐制药公司的内部控制工作中存在很多不足，这是导致企业经营效益降低的主要因素，并使羚锐制药公司的发展出现滞后的现象。为更好的研究羚锐公司销售业务内部控制的设计与实施要点，本文通过对羚锐制药公司的销售环节中的内控环境、风险评估、控制活动、信息与沟通、检查监督方面进行深入的调查，从而提出有效加强公司销售环节内控体系的建议，从而增加羚锐制药公司的市场竞争力并促进公司更好的发展。销售环节内部控制的提升对羚锐制药公司来说有着非常重要的意义。关键词：销售环节；内部控制；河南羚锐制药IABSTRACTWiththecontinuousimprovementofcorporatemanagementsystemsandincreasinglystrictinternalcontrolandsupervision,moreandmorecompanieshavebeguntorealizethatcorporatefinancialandoperatingriskscanbepreventedandreducedbyestablishinganeffectiveinternalcontrolsystem.Thecapitalactivities,procurementoperations,capitalmanagement,salesoperations,andproductdevelopmentinthebusinesslevelcontrolareimportantcomponentsoftheinternalcontrolsystem.Salesbusinessisakeylinkforanenterprisetoachieveitsbusinessobjectives.Therefore,theinternalcontrolresearchofthesaleslinkplaysanimportantroleintheentireinternalcontrolsystemoftheenterprise.Salesbusinessplaysanimportantroleinthebusinessobjectivesofpharmaceuticalcompanies.AccordingtothecurrentsurveyofLingruiPharmaceutical'ssaleslinks,itisfoundthattherearemanydeficienciesintheinternalcontrolofLingruiPharmaceuticals,whichhasledtoareductioninthebusinessefficiencyofthecompany.ThemainfactorsthatcausedthedevelopmentofLingruiPharmaceuticalCompanytolagbehind.InordertobetterstudythedesignandimplementationoftheinternalcontrolofLingrui'ssalesbusiness,thisarticleconductsanin-depthinvestigationontheinternalcontrolenvironment,riskassessment,controlactivities,informationandcommunication,andinspectionandsupervisioninthesaleslinkofLingruiPharmaceutical.,Soastoputforwardsuggestionstoeffectivelystrengthentheinternalcontrolsystemofthecompany'ssaleslink,therebyincreasingthemarketcompetitivenessofLingruiPharmaceuticalCompanyandpromotingthecompany'sbetterdevelopment.TheimprovementofinternalcontrolinthesalesprocessisofgreatsignificancetoLingruiPharmaceuticalCompany.Keywords:Saleslink;Internalcontrols;HenanLingruiPharmaceuticalCo.Ltd.II目录第1章绪论·································································································11.1研究背景及意义···················································································11.1.1研究背景························································································11.1.2研究意义··············································································...
