Research On Internal Control Of Revenue Process Of SJHL Company

Benefiting from the impact of economic globalization and the rapid development of China's market economy,China's enterprises have experienced an unprecedented growth rate.The scale and market value of enterprises have been expanding year by year.Many enterprises have chosen overseas or domestic listing financing to make themselves invincible in the fierce market competition.At the same time,enterprises are facing more and more fierce external competition,more and more risks,more and more complex.In such a fierce market competition,how to make itself survive and continue to grow,it is particularly important to escort the internal control of enterprise management.Therefore,the internal control has attracted more and more attention from various countries and enterprises.Income process is a process that directly creates profits and values for enterprises,and is the core process of enterprise management.How to help enterprises prevent risks,improve operational efficiency and promote sustainable and healthy development of enterprises in the income process through internal control,thereby ensuring the accuracy and authenticity of external financial reports,has become a topic of common concern in the theoretical and practical circles.This paper combines theoretical analysis and case analysis.Firstly,scholars at home and abroad have done a lot of research on internal control related to income process.This paper combs the relevant literature.Secondly,it introduces the theory of internal control,the concept and elements of internal control,as well as the objectives and risks of internal control of income process.Finally,combining with the actual case of SJHL Company,it deeply analyses the income of SJHL Company.This paper introduces the basic situation of SJHL's process internal control,and uses the theory of income process internal control to analyze the status quo of SJHL's income process internal control,the division of responsibilities and the allocation of institutions from the aspects of customer credit evaluation,sales contract management,business opening management,revenue confirmation management,invoice issuance and accounts receivable management,and finds out SJHL's revenue flow.The existing problems of Cheng internal control,find out the causes of the problems,and put forward the corresponding optimization scheme to solve these problems.Starting from the reality of SJHL Company,this paper combines the internal control theory with the income process control,analyses the current situation of the implementation of internal control in the process of income process control in SJHL Company,and finds the internal control loopholes in the income process through the in-depth study of the implementation motivation,implementation process and implementation results.In order to optimize the internal control,this paper puts forward the improvement plan to avoid the internal control loopholes to enterprises.Business operations bring property losses,so that enterprises can continue to develop healthily.In addition,through the analysis of SJHL internal control optimization effect it can provide reference for industry internal control optimization.