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A Research On The Risk Control Of Funds Settlement Of Sales Of A Agricultural Enterprise

Posted on:2019-06-28Degree:MasterType:Thesis
Country:ChinaCandidate:Z N XuFull Text:PDF
GTID:2439330590950559Subject:Accounting
Abstract/Summary:PDF Full Text Request
The settlement manner of enterprise is constantly updating as network develops,and the convenience is also improving.As there are huge number of household of individual business in China's rural areas,settlement through cash and personal card are still the first choice for agricultural enterprises in the early stage of its development.Because of the shortage of operating funds caused by the difficulty of financing in agricultural enterprises,agricultural enterprises tend to adopt more flexible and efficient settlement manner like cash and personal card.The existed huge risk of settlement,and how to control and prevent this risk are problems that agricultural enterprises must consider.Through describing the characteristics of fund settlement of agricultural enterprises and combining with the present situation of fund settlement of agricultural enterprises in China,a series of risks existed in fund settlement of agricultural enterprises are summarized.And through the analysis and study of the actual cases of A agricultural enterprise,the current risk of fund settlement of the enterprise is analyzed,and how A agricultural enterprise controls the risk of fund settlement is expounded from the perspective of its organizational structure design,sales management model,sales settlement process control and so on.And the defects in its fund settlement are fund.Then,based on the various control methods adopted by A agricultural enterprise to prevent risks in sales and settlement,how to improve the risk control of agricultural enterprise in sales and settlement is discussed.The study shows that the internal control of A agricultural enterprise in sales effectively controls the risk of funds settlement of sales to a certain extent,proving the authenticity of its sales and excluding the risk of relevant financial disintermediation,but there are still large space to improve.In this paper,the optimization of its organizational structure,the strengthening of sales and settlement budget,and the strengthening of the control of sales and settlement are fully discussed.It is concluded that agricultural enterprises can better control the risk of funds settlement of sales by combining the above three points,so as to better control the funds settlement of sales for agricultural enterprises in the future.
Keywords/Search Tags:Agricultural enterprise, Risk in funds settlement of sales, Internal control, Budget of sales
PDF Full Text Request
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