The Study On Internal Control Of Sales In The BX Based On The Credit Perspective

With the rapid development of our country's economy,the market competition intensifying,more and more enterprises to its sales business smoothly,in order to expand its market share and improve its market competitiveness,will sell on credit payment as the main business of selling.However,this kind of payment method also brings great credit risk to the enterprise.It causes the phenomenon of mutual arrears among enterprises,which affects the normal capital operation and daily production and operation activities of enterprises.Enterprise in order to ensure that its sales business smoothly,to ensure the safety and integrity of the enterprise assets,reduce the management risk and credit risk enterprise,needs to formulate the corresponding sales business internal control process and management regulations of the internal control system and method.BX company founded in 2014,is a comprehensive construction enterprise of science and technology,its commitment to environmental protection and energy saving building materials,building decoration,coating paint projects such as research,development,production,sales,installation.Among them,the sales business has a large proportion in the production and operation of BX company,and the success of the sales business determines the future development of BX company.However,due to the late start of the company,the company is limited in size and the internal control system of its sales business is not perfect.There are many problems in the management of internal control of sales business.This paper adopts the research method of literature research,field investigation and qualitative and quantitative research,and studies the internal control of the sales business of BX company based on the credit perspective.Firstly,the relevant concepts and theoretical basis are introduced,including the meaning of internal control,internal control concept of sales business,credit theory,risk management theory and information theory.Secondly,in-depth analysis was carried out on the BX company sales business internal control,this paper introduces the general situation of BX company first,sales business internal control present situation and current problems existing in the internal control of sales business.Thirdly,the reasons for the problemsexisting in the internal control of the sales business of BX company are analyzed.Finally,it puts forward the improvement measures to the internal control problems of the sales business generated by the BX company,and makes some Suggestions for improvement and summarizes the full text.