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AbstractWithglobalmanagementtheoryandinformationtechnologyrapiddevelopment,wearerequiredtoestablishamodernenterprisesystem,perfecttheinternalcontrolsystemconstruction,duetothefailureoftheinternalcontrolofviciousincidentshappened.Effectivebusinesssalesandpaymentlink,ensuretheinternalcontrolsystemofvariousbusinessprocessingareauthorized,preventandthediscoveryoftheerrorintimeandfraud,avoidmanagementdisfigurement.Ensuretheaccountingrealcompliance,andtruthfullyreflectthesales,delivery,collection,returnofbusinessinformation.Sothestrengtheningandimprovingtheinternalcontrolisthemeasureofeachenterprise。Thispaperwillintroducetheinternalcontrolrelevantconcept,thispaperexpoundsthedevelopmentcourseofinternalcontrol,andtheimportanceofenterprises.Meanwhilewilldetailsalesandgatheringlinkstheestablishmentofinternalcontrol.ThearticlealsowillbebasedonWanShiXingimport&exportCo.,LTD,hangzhouinsalesandgatheringlinkofinternalcontrolcaseanalysis,findoutthedeficiencyanddefectsalsoadvisedthemtoadoptcorrespondingstrengtheninginternalcontrolmeasures.Keywords:Internalcontrol;Salesandpayment;Foreigntradecompany目录1内部控制理论研究及其评述................................................................................11.1内部控制的发展演进...................................................................................11.1.1国外内部控制的发展历程..................................................................11.1.2国内内部控制的发展历程..................................................................11.2内部控制的基础理论...................................................................................21.3内部控制的框架...........................................................................................31.4内部控制的评价...........................................................................................31.5内部控制的实践与经验...............................................................................42销售与收款循环内部控制研究............................................................................52.1销售与收款业务的控制流程......................................................................52.2销售与收款业务的控制目标.......................................................................62.3销售与收款业务内部控制制度设计...........................................................63山州美公司销售与收款内部控制简介................................................................83.1公司概况......................................................................................................83.2公司组织架构..............................................................................................83.3公司销售与收款业务流程....................
