Research On Internal Control Optimization Of Sales Business Of H Software Company

In recent years,China's relevant departments have paid more attention to the construction of internal control systems,and the Guidelines for Internal Control of Enterprises and the Basic Norms for Internal Control of Enterprises have been issued by the Ministry of Finance,the Securities Regulatory Commission,China Insurance Regulatory Commission,the National Auditing Commission,and the China Banking Regulatory Commission.Companies and large and medium-sized non-listed companies must establish a sound internal control system.As the core business sales management business,the establishment and improvement of its internal control is more critical.The internal control of the sales business shall further strengthen the company's sales management and control activities,and also strengthen the internal governance of the company so as to enhance its effectiveness and strengthen the competitiveness of the industry.In the context of today's information age,software companies must constantly improve their internal controls in order to ensure their own sustainable development.This paper chooses H Software Company as a case study,based on the logic of finding problems,exploring influencing factors and solving problems.At present,the internal control system established by H Software Company is not perfect,and there will be many problems in its implementation process.H Software Company mainly focuses on sales business,so it is necessary to optimize the internal control system of H Software Company's sales business.Starting from the actual situation of H Software Company,the author draws lessons from the research results at home and abroad.The full text focuses on the internal control theory,risk management theory and principal-agent theory,and combines the basic situation and sales characteristics of the software industry,the basic situation of H Software Company and the basic situation of H Software Company's internal control system of sales business,from the aspects of software development and pricing.At last,the paper puts forward some suggestions on how to optimize the internal control of H Software Company's sales business,and puts forward some supporting measures to strengthen the internal control management of enterprises from the perspective of five elements of internal control.This paper tries to use the means of risk control to constantly improve the internal control of its sales business,to provide a reference for improving the effectiveness of internal governance,so that the company can develop healthily and continuously,in addition,it canalso play a certain role in the same industry.