The Research On Internal Control On Sales Of Private SMEs

Private economy in the development of private enterprises in our country's economic construction and occupies is very important position,it has become an important force to promote the development of our country's economy,it is in an irreplaceable important role in modernization construction of our country.And private enterprises a considerable proportion of small and medium-sized private enterprises but also for economic development,employment,and played an important role in promoting the urbanization construction.However,in the development of small and medium-sized private enterprises,the still faces many difficulties and resistance,Investigate its reason,in addition to the competitive market,the factors such as poor management,lack of internal control one of the main factors are also important.Internal control is the enterprise internal management method,through the establishment of a strong system of internal control,can effectively improve the enterprise management,improve the management efficiency of enterprises,provides the powerful guarantee for the rapid development of the enterprise,will be better able to make the enterprise obtain the long-term development.In the internal control system,occupy the important position of sales business internal control,sales is the lifeblood of enterprises,only by constantly expand sales,increase market share,to guarantee the integrity of the capital chain,to ensure that the enterprise better profit.Once the enterprise sales receipts links appear problem,will lead to enterprise's capital chain rupture,enterprises lack of liquidity,thus make the enterprise follow-up production and operation.So in an increasingly competitive environment at home and abroad market,small and medium-sized private enterprises to strengthen the sales business of internal control is very important.A company is a typical small and medium-sized private enterprises,mainly engaged in auto parts production and sales.In the auto parts industry under the background of an increasingly competitive,A company needs to strengthen the enterprise internal control construction,sales is the lifeblood of development,Acompany is the main source of corporate profits,but in the process of development,A company often pay more attention to sales performance,but overlooked the sales link of internal control.This article through to the related literature at home and abroad research to control theory,principal-agent theory,contingency theory as the foundation,And gathered A company's internal information,to understand the status quo of its development,according to A company's sales link analysis,from the internal environment,risk assessment,control activities,information and communication,the five elements of internal supervision of A company's sales internal control analysis of existing problems,and find out the corresponding solution measures,in order to promote A company get more long-term development.Through the analysis of the business of selling A company internal control,the following research conclusions: In the business of selling A company internal control problems including lack of good internal control environment,risk assessment is not standard,the lack of internal control activities,information communication and internal supervision is imperfect.This article through to research and analyze the problems of A company,put forward the corresponding optimization measures,including optimization of enterprise human resources management,strengthening the construction of enterprise culture,to optimize the enterprise risk prevention measures,strengthen the management of the sales contract,strengthening the management of accounts receivable,and strengthen the control of sales orders and sales delivery,strengthen enterprise's information communication and perfect the supervision of internal control.Based on the research of the business of selling A company internal control,can offer good reference for other small and medium-sized private enterprises,so that more private small and medium-sized enterprises in the business of selling link make up my own shortcomings and loopholes,lay A good foundation for the development of small and medium-sized private enterprises.