A Case Study On Internal Control Of Coal Enterprise Sales Business

Since entering the 21 st century,China's economy has experienced unprecedented rapid development,among which the exploitation and utilization of domestic mineral resources plays a pivotal role.Coal resources at the core of the energy industry,its consumption occupies 70% above,to say the coal for energy companies in our country and national economic development has played a vital role.However,with the development of new energy and the introduction of a series of national green energy development policies,coal enterprises are faced with the impact of overcapacity and new energy substitution.In order to seek development in the fierce market environment and stabilize the market position of coal enterprises,coal enterprises must constantly update and improve the internal control system,improve the level of internal control risk response.Sales and collection business determine an enterprise's capital flow and business performance level.However,the successful completion of sales business requires the cooperation of multiple departments,such as purchasing department,production department,sales department and financial department,which is the most likely to cause the problem of false fraud in the actual operation.However,most enterprises in Our country pay attention to the degree of internal control of sales business is lacking,has not established a scientific,systematic and comprehensive internal control mechanism of sales business,lack of risk identification and preventive measures of sales business.In this paper,A coal enterprise as an example,under the guidance of internal control related theoretical knowledge at home and abroad,using the method of case analysis,theory combined with practice,in-depth study of the construction of the internal control system of the enterprise,grasp the whole process of internal control of the sales business of the enterprise,and then summarize the experience and deficiencies of internal control construction of A coal enterprise.Aimed at the shortage of perfect sales pricing of internal control system,standardized job rotation and separation of duties,perfect the internal control assessment incentive mechanisms,such as internal control improvement Suggestions.