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AbstractAlthoughthecompany'sproblemsarediverse,butinthefinalanalysis,orwithitsowninternalcontrolisreasonableornotcloselyrelatedtomoreandmoreenterprisesawareoftheimportanceofinternalcontrol,therefore,fortheimplementationofwhatkindofinternalcontrolSystemismoreandmorerecognizedbyenterprisesandattention.Salesbusinessisthecornerstoneofcorporateprofits,oncethebusinessinthesalesandcollectionproblems,thebusinessmustbeamajorimpact.Throughtheuseofinternalcontroltheory,combinedwithJJDcompanyonthesalesandcollectionoftheexistenceofthepresentsituationanalysis,fromthefiveelementsofinternalcontroltodiscuss,JJDCo.,Ltd.inthesalesandcollectioncycleinternalcontrol,suchasinternalcontrolisnotstrong,Badmanagement,poorsalesofcredit,informationcommunicationisnottimely,supervisionandinspectionisnotperfectandotherissues,putforwardtoimprovetheinternalcontrolenvironment,improveriskawareness,improvethesupervisionmechanism,strengtheninformationcommunication,hopingtogiveJJDcompanyinthefuturedevelopmentTheroadtoplayapositiverole.ThisresearchhelpstoimprovetheinternalmanagementofJJDcompany,whichcaneffectivelypreventrisksandcontrolbusinessrisks,helpenterprisestoimproveeconomicefficiency,improvethecorporategovernancestructure,forthelong-termsustainabledevelopmentofenterpriseshasapositivemeaning.Keywords：Internalcontrol;sales;collection;riskassessment目录摘要..........................................................................................................................................IAbstract...................................................................................................................................II一、绪论.................................................................................................................................3（一）研究背景.............................................................................................................3（二）研究目的及意义.................................................................................................41、研究目的...................................................................................................42、研究意义...................................................................................................4（三）文献综述.............................................................................................................41、国外文献综述...........................................................................................42、国内文献综述...............................................
