Research On Internal Control Optimization Of N Company’s Sales And Collection

With the continuous development of the market,compared with external supervision and monitoring,more and more companies consciously improve their anti-risk capabilities.Due to the particularity of the real estate industry,the government,housing management bureau and other relevant departments have introduced a series of supervision and control measures,such as three red lines and centralized management,ranging from purchase restrictions,loan restrictions,price restrictions to business restrictions and sales restrictions.In the context of rising financing costs and industry transformation and upgrading,the return of funds has become the focus of real estate companies.The research object of this paper is the state-owned enterprise N company with good reputation for product quality and strong comprehensive strength.Its contracted sales growth rate is in a good trend,but the sales collection rate and cash flow ratio are lower than the industry average.Those that do not meet the standards required by the government’s‘Three Red Lines’ are classified as red real estate enterprises.The root cause is that the loopholes in the internal control system of the enterprise make the collection of funds slow and the use of funds inefficient.Based on the principal-agent,system management and risk management theories,this paper takes the guidance document ‘Guidelines for the Application of Enterprise Internal Control-Sales Business’ issued by the government as an auxiliary analysis guide to analyze the current situation of N company’s house sales business,and finds that the company is in internal control.There are problems in the system,process and operation,such as the hasty formulation of the sales plan,loopholes in the sales agency policy,no payment collection specialist,no defect feedback mechanism for aftersales service,etc.All kinds of problems have slowed down the company’s payment collection speed and increased the cost of use.High,business development slows down.In addition,the reasons for the formation of the problem are analyzed from multiple perspectives by drawing on COSO internal control theory,and combined with the ‘Guidelines for the Application of Enterprise Internal Control’,‘Basic Specifications for Enterprise Internal Control’,references and the specific situation of the enterprise,it proposes a meaningful optimization plan for reference.,such as optimizing the pricing adjustment and approval process,setting up the post of a collection specialist,establishing a contract management department,and improving the after-sales service supervision and assessment mechanism,etc.,and recommends that the enterprise should strengthen the risk identification activities,carry out the overall optimization of internal control and other measures to ensure The optimization plan can proceed smoothly.Through the research on the internal control of sales and collection of real estate company N,it not only puts forward corresponding optimization suggestions,but also brings reference value for other enterprises in the same industry,and also helps to establish and standardize the internal control framework of the industry’s sales business.