Research On Internal Control Of Sales And Receivables In S Publishing Company

With the acceleration of economic globalization,Chinese enterprises are constantly reforming and developing under the environment of marketization.At the same time,there are more and more risks in production and operation.Under the increasingly complex environment and fierce competition at home and abroad,the role and significance of internal control began to be valued by the heads of various enterprises.In 2006,the internal control norms of enterprises and the guidance for internal control of enterprises jointly formulated by the ministry of finance,the CSRC,the audit office,the CBRC and the CIRC are to make enterprises adapt to the domestic and foreign regulatory requirements,to increase the ability of enterprises to survive and to resist risks,on the other hand,to adapt the enterprises to the demand of domestic and foreign capital markets.Internal control management is the central nerve of enterprises,and it is an effective way to regulate normal business activities and self behavior constraints.In effective management and control,it can ensure the authenticity and integrity of the information in the link of sales and receivables,guarantee the security of the enterprise assets,effectively prevent the possible risks in each link and control the weak links of easy problems,and can find and solve the questions as soon as possible.Good internal control can provide a safe and efficient internal environment for the production and operation activities of enterprises and the assets of enterprises.This paper first describes the overall situation of internal control,and then a publishing enterprise as a breakthrough point,in-depth analysis of the risk of internal control in the sales and collection links in the internal control,the causes of risk and the measures to deal with the risk.Starting from the specific link of sales and receivables,the paper systematically analyses the reasons why the publishing enterprises have problems in internal control,which are mainly affected by cost benefit,malpractice,management over power,limited personal ability and system lag.It also points out that the risk of out of control in this link is mainly focused on the management,credit,contract signing,delivery and finance.Out of control risk,find out the specific control points and control measures.The unique feature of this paper is to make a thorough analysis of the sales and receipts,and to put forward the corresponding measures for the risk of the internal control in the internal control,which is helpful for the publishing enterprises to look at the problems and risks in the internal control.The problem of targeted processing can not only enhance the ability to deal with events,save time for dealing with problems,but also effectively control the cost in the process of internal control.The publishing enterprises take sales budget control,sales pricing control,customer credit ability control,contract conclusion and examination and approval control,delivery management control,sales return control,receivable bill control.From these seven aspects to explore and improve the internal control measures can effectively prevent and avoid many risks in the sales link.The publishing enterprises have adopted the management of accounts receivable accounts,the establishment of accounts receivable collection responsibility system,the formulation of accounts receivable inventory system,and the formulation of internal processing procedures for the loss of bad debts.These four measures allow enterprises to effectively avoid many risks in the collection link.