Research On Internal Control Of Sales And Receipts Of W Company

Sales and receipt business is an important link in the process of enterprise value realization,which directly affects the realization of profits.As an important business of enterprise management,it will inevitably produce risks.The internal control of sales and receipts business is a series of control measures to prevent the risk of sales and receipts.Therefore,the establishment of internal control system of sales and receipts in accordance with its own characteristics can effectively guarantee the realization of sales revenue,standardize sales behavior and prevent the risk of sales receipts.This paper based on the internal control of sales and receipts business of company W,and the internal control theory of sales and receipts business,through the combination of field investigation,literature research and case study,tries to build a new internal control system of sales and receipts business,and provides reference for company W to perfect internal control of sales and receipts business.In this paper,the following problems are found in the sales and receipts business process of W Company:lack of effective control environment,unreasonable performance appraisal system,lack of professional risk assessment institutions,poor information transmission,non-standardized credit examination and approval system,incomplete credit investigation,lack of payment collection control system,incompatible posts,lack of professional supervision of sales and collection business processes.In view of the above problems,this paper puts forward some suggestions and countermeasures on strengthening the internal environment construction,establishing the risk assessment system,standardizing and improving the various control activities,establishing the smooth information transmission and communication system and improving the internal supervision mechanism.This research has important value to strengthen the internal control and prevent the risk of W company,and can provide reference for other enterprises to perfect the internal control system of sales and receipts.