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1、SALESANDRECEIVABLESLINKINTERNALCONTROLSYSTEMDESIGNAbstractThecontinuouseconomicdevelopment,marketcompetitionalsoisinceaselessaggravate,theenterpriseinordertoincreasesales,shareofmarketofracetocontroltoenhancetheircompetitiveness,moreandmoreuseofcredi
2、tpolicy.Creditononehandincreasethecompany'ssales,reduceinventorycosts,butontheotherhand,alsomaketheenterpriseisfacedwithcannotrecoverloanscreditrisk.InChina,thelackofcreditenvironment,accountsreceivableisalwayshigh,thecorrespondingmanagementcostislar
3、geincrease,moreseriousisifunabletoreturn,maycausetheenterprisefundchainbreak,thepaymentcrisis.Therefore,therationaldesignofenterprisesalesandaccountreceivableinternalcontrolisofgreatsignificance.Keywords:sales;collection;internalcontrolAnintroduction
4、Internalcontrolreferstotheenterprisesinordertoguaranteethenormalbusinessactivities,toensurethesecurityandintegrityofassets,preventfraudleak,theformulationandimplementationofpoliciesandprocedures.Theinternalcontrolsystemistheenterprisemanagementsystem
5、theimportant,anindispensablecomponent,butalsothedevelopmentoftheeconomy,theinternalcontrolintheenterpriseproductionandmanagementactivitiesofthemoreimportant.Ingeneral,thesaleistheenterpriseprofitandcashflowofthedirectsourceofthebusinessactivitiesofen
6、terprises,isthekeylink,isalsothemostlikelypartofinternalcontrolrisk.ThisarticletaketheFujianEnergyGroupCompanyLimitedasanexample,throughtheanalysisoftheexistingsalesandaccountreceivableinternalcontrol,accordingtotheexistingproblemsanddefects,andputsf
7、orwardanewdesignschemeofinternalcontrol.ThetwoFujianEnergyGroupLimitedcompanysalesandpaymentstatusanalysis(a)theFujianEnergyGroupLimitedcompanybriefintroductionFujianprovinceenergygrouplimitedliabilitycompany(referredtoasthe"Fujianenergygroup")istheF
8、ujianprovincialstate-ownedenterprisegroup.In2009DecemberbytheFujianprovincialcoalindustry(Group)limitedliabilitycompaniesandbuildingmaterialsinFujianprovince(Holdings)limitedliabilitycompanyreorganizationestablished.Theregisteredcapitalof4000000000yu
