| Both domestic and foreign scholars, the study of internal control are increasing,more and more enterprises are now paying more attention to internal control. As China’s economic globalization, the internationalization of China’s economic development is more and more, and is accompanied by corresponding all sorts of shapes, although various problems, but at the end of the day or the lack of its own internal control, more and more Chinese enterprises realized that the importance of enterprise internal control, therefore, for the implementation of the internal control system in the enterprise is more and more recognition and attention by Chinese companies.In this paper, we study the Z aluminum industry co., LTD., founded in August 2003, Z aluminum industry co., LTD. Is the world’s production of air-conditioning foil’s biggest producer, Z company is China’s largest production base of aluminum processing, in east China as the aluminum industry, Z company in expanding market share and a strong sense of competition, the research and development of new technology but sales business is the cornerstone of corporate earnings, once the enterprise in terms of sales and credit problems, enterprise management must be significantly affected, so must improve the Z company sales and payment of internal control system in order to maintain its industry competitive advantage.In this paper, on the basis of the theory of internal control, combined with Z aluminum industry co., LTD. The analysis of existing status quo about the payments and sales link, from the five elements of internal control, through the analysis of Z aluminum industry co., LTD., in the sales and collection cycle internal control such as internal control awareness is not strong, accounts receivable management, sales,credit, information communication is not timely, incomplete supervision and inspection and so on, puts forward the feasible Suggestions and countermeasures to solve the problem, hope to be able to give the Z co., LTD. In the future on the road of development play a positive role.This article research is helpful to improve the internal management of Z aluminum co., LTD., can be effective risk prevention and control management risk, at the same time can improve the enterprise economic benefit, perfect the corporate governance structure, for the long-term sustainable development of the enterprise has a positive meaning. At the same time, through research and analysis of the Z company,the sales and the other enterprises in the same industry gathering the improvement of the internal control system also has reference significance. |
