j电气公司销售与收款内部控制-研究

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1、万方数据J电气公司销售与收款内部控制研究II万方数据江苏大学会计硕士专业学位论文ABSTRACTJelectricalequipmentCO．，LTDisasmallandmediumprivateenterpriseengagedinpowergenerationequipmentmanufacturingandinstallation．Sinceitsestablishment，theenterprisehasalwaysadheredtothebusinessphilosophyofbasingontechnologyinnovation，continuingprovidi

2、ngsafe，reliable，energy·savingandenvironmentalelectricalequipmentforthesociety,aswellascreatingvaluesforcustomersanddevelopmentforitsstaff．Inrecentyears，althoughdomesticpowergenerationequipmentindustrydevelopsfast，JelectricalequipmentCO．，LTDisstillfacinggreatoperatingpressurebecauseoftheindust

3、rycompetitionanddecliningprofits．Inordertostandoutinthecompetitors，JelectricalequipmentCO．，LTDtakestheexpansionsalesstrategy,whichincreasesthedifficultytomanageandcontroltheenterprise．Inordertocontroltheriskofsalesandreceivables，makeaninventoryofcashflow,enhancetheenterprisesecurity,andensure

4、thecompetitivenessoftheindustry,itshouldbasethecharacteristicsofenterprisestoestablishtheintemalcontrolsystemonthekeyofsaleandpayment．Thephenomenonofchewinginsalesandreceivablescanbeincontainmentwiththespecificationofthesystemandformalregulation．Inthispaper,theresearchobjectistheintemalcontro

5、lofsalesandreceivablesofJelectricalequipmentCO．LTD．Inordertofindoutthedeficienciesintheprocessofsalesplansuchasmaking，order＼processing，customercreditevaluation，negotiationandorganizingdelivery,payment，anretum，methodsistakenincludingworkinginthecompany,interviewanquestionnaires．Theshortcomings

6、canbeoutlinedasfollowing：imperfectintemalcontrolenvironment，nonstandardriskassessment，unilateralcontrolactivities，lackinginformationcommunication，andthelackofmonitoringmechanisms．Byusingthemethodoflinkingtheorywithpractice，constructivesuggestionsisputforwardtoestablishtheinternalcontrolsystem

7、ofsalesandreceivableswhichisaimedtofouraspectsofthetarget，principles，elementsandprocess．Asakindofadvancedmanagementsystem，intemalcontrolisattachedmoreandmoreattentionbyenterprises．Ontheonehand，Theestablishmentofsalesandreceivablesofintemalcon