TS Company Sales And Payment Internal Control Research

With the continuous development of China's capital market,modern enterprise management risk faced by are increasingly raised.As a main source of sales and payment link corporate profits,companies more should give enough attention to its internal control,so as to realize the sustained and healthy development of its own.Is the guarantee for the payments and sales companies can in market economy activity an important part of the continuing operations,but also the important indicators of evaluation company operating performance.In recent years,with the gradual development of Chinese enterprises,and business frequent exchanges with the rest of the world economy,the company sales and payment business internal control also gradually becomes very important.Scholars at home and abroad in terms of sales and credit business internal control has done a lot of research,but most of the research are discussed in theory,involving specific sales and payment business internal control system is one of the few.Relevant system in our country at the beginning stage,however,each enterprise practice lack of experience,still exists many problems.The research idea of this paper is: first of all,in both at home and abroad at present has formed sales collection based on the theory of internal control of TS company currently on the current situation of internal control in the business of sales receipts for analysis.Secondly,from the TS company in sales and collection of internal control design and operation two aspects to analyze the enterprise internal control problems in internal business in sales and collection.Finally,the TS company sales of business of the problems found in the internal control of the optimization of the internal control design process level and the improvement measures on the level of internal control operation,so that they can play a positive role to the TS of the company's future development.This paper frame structure is as follows:The first part,introduction.Introduce the research background,research purpose and significance,research ideas and methods,etc.,this paper studies the tone.The second part,the sales and payment business internal control theory.Mainly describes the meaning and elements of the internal control,sales and collection cycle internal control overview of relevant theories,such as for below to analyze TS company sales and payment business internal control theory.The third part,TS sales and payment business internal control present situation analysis.This part firstly introduces an overview of TS company,second from the sales payment business of internal control design and operation two aspects about TS company in sales payment business internal control of the situation.Provide the reality basis for the following questions.The fourth part,TS sales and payment business internal control problem analysis.The combination of the above research,this paper puts forward the TS company in sales and payment business internal control system design and operation of internal control aspects of the existing problems.The fifth part,TS sales and payment business internal control optimization measures and guarantee mechanism.Combining the above research,the TS of the company's sales and credit business internal control design process optimization,to improve the sales payment business internal control operation,finally puts forward the optimized operation of the internal control safeguard mechanism.The sixth part,conclusion.This chapter is the concluding section of this whole article.