Research On The Improvement On Internal Control System For Sales Business Of Changlan Electric Company

At present,the national power development plan in the 14 th five year plan points out that China is in a critical period of energy transformation and clean energy development.As an important clean energy,the demand for power energy is gradually increasing during the transformation period,driving the accelerated development of cable accessories industry.With the expansion of the market and the intensification of industry competition,cable accessory enterprises generally choose to extend the industrial chain and develop in a diversified way.Their business is becoming more and more complex and their business risks are constantly emerging.Especially gradually participating in the international market competition and facing more and more complex situations,the sales business of the enterprise internal control put forward higher requirements.Changlan electric company is mainly engaged in the R & D,production and sales service of ultra-high voltage,high voltage and medium and low voltage cable accessories and supporting products.Since its listing,the company has continuously strengthened the internal control of sales business,but there are always some defects in its system and implementation.Firstly,based on the basic norms of enterprise internal control and its application guidelines and evaluation guidelines,through on-the-spot investigation on the control status of each process link of the sales business of Changlan electric company,this paper analyzes and identifies the control defects such as unscientific sales target setting,inadequate implementation of sales plan,lack of credit evaluation mechanism,unreasonable prior approval authority of credit sales,etc.Secondly,by using LS matrix method for reference,the relevant control defects are evaluated and graded from the two dimensions of possibility and influence degree of deviation from the sales business control objectives,and the important defects and general defects are evaluated respectively.Thirdly,in view of the important and general defects of the company,the risk reduction or risk tolerance strategy is adopted,and the countermeasures such as establishing a scientific goal setting mechanism,monthly sales plan control,customer credit evaluation mechanism and credit sales hierarchical authorization are put forward.Finally,safeguard measures are proposed from three aspects: constructing a good internal control environment,improving the efficiency of information processing and communication,and improving the supervision and self-evaluation mechanism,so as to ensure the smooth implementation of the defect response plan.This paper expects to help the company achieve the overall control goal of sales business,establish a scientific internal control self-evaluation mechanism,and promote the sustainable and stable development of the company’s sales business through the research on the internal control of Changlan electric company’s sales business.