Research On Internal Control Of Sales And Collection In Small And Medium-Sized Private Enterprises

With the reform and opening up for 40 years,China's economy has achieved a leap-forward development,in which,as an important part of the national economy,the development of small and medium-sized private enterprises is even more remarkable.However,small and medium-sized private enterprises generally pay little attention to the construction and improvement of internal control,which makes the internal control of small and medium-sized private enterprises generally weak.Sales and collection is the most important source of funds for small and medium-sized private enterprises,and has a very important impact on the survival and development of small and mediumsized private enterprises.Improving the internal control system of sales and collection plays an important role in improving the internal control of small and medium-sized private enterprises and ensuring the development of small and medium-sized private enterprises.Under the research framework of "Enterprise Internal Control Application guidelines No.9-sales Business",combined with the corporate governance and internal control theory,this paper uses case studies to study the internal control of sales and collections of small and medium-sized private enterprises in China.Taking the small and medium-sized private enterprise M company as the research object,through the research on the internal control status of various sub-links of sales and collection of M companies,the paper found that sales planning,customer credit management evaluation criteria,product sales channels,accounts receivable management,sales return management,customer delivery management,sales promotion policy management,sales orders and shipping management.According to the relevant theories and the actual situation of M company,this article proposes relevant suggestions for these issues,to improve the internal control of sales and collections of M company,and to provide some references for the improvement of internal control of other small and mediumsized private enterprises of the same type.