Research On Internal Control Improvement Of Sales And Payment Collection Of S Company

Under the influence of economic globalization,China's rapid economic development,under the condition of the rapid growth of our economic system,the healthy development of the economic market in China more and more attention,for through the establishment of a good system of control measures such as make the enterprise to survive in the fierce market competition,and can effectively develop economy under such opportunities.However,China's current internal control system is not perfect,the actual operation of enterprises in the process of lack of experience,there are many deficiencies in internal control management,facing many problems.Sales and collection are important links in the production and operation of enterprises.Therefore,it is imperative to improve the viability of enterprises,improve the design of the internal control system of sales and collection,and implement the strict implementation of the internal control system.Under the environment that food safety is highly concerned,this paper takes S company's internal control of sales and collection as the research object.First of all,this paper introduces the background and significance of the research,literature review at home and abroad,research framework and content,research ideas,research methods.Secondly,the concept and theory of internal control of sales and collection are introduced.Again,analysis of general situation of S company,through the investigation and study from the perspective of the five elements of internal control,to S company in sales and credit link to the actual situation of internal control,on the basis of describing the company's sales and credit link the current situation of internal control,sales and payment link in the process of company S business internal control analysis of existing problems,through the study found that although the company in constant development and expansion,but the payments and sales link of internal control is not as the company grow and make reasonable improvement,there are some problems have not been solved effectively.For example,enterprises have problems such as imperfect organizational structure,weak risk management awareness,lack of specialized credit risk management departments,ineffective collection of accounts,lack of good feedback system and inadequate internal supervision and implementation.So according to the actual situation of S company,based on the research of the related literature and experience summary,from the perfect organizational structure,set up the consciousness of risk management,credit management department,improve the system of collection,improvement of information and communication problems as well as to the sales and the whole process of supervision,etc,on the problems existing in the company in line with the enterprise development Suggestions for improvement are put forward.Finally,the paper summarizes the content,points out the shortcomings of the paper,and prospects the future research.I hope to improve the internal control of S company's sales and collection,enhance the company's core competitiveness,and enable the company to improve operating efficiency and maintain efficient operation under the changing environment by preventing risks and standardizing operations,so as to achieve sustainable development of the company and occupy a stable position in the market.