企业销售业务内部控制的探讨

企业销售业务内部控制的探讨
摘   要
   
现代市场经济的竞争越来越激烈，企业实施内部控制是在竞争中保持优势必不可少的措施。内部控制是企业生产经营活动中的重要方面，更是保证企业经营获得成功的关键。销售业务是企业经营活动中主要的一环，对销售业务实行有效的内部控制，才能保证企业生存和获利的来源，提高企业的经济效益，促进企业良好发展。
我国企业的内部控制仍处于初步发展阶段，内部控制建设在许多方面还不健全。在本论文中，首先讲述了美国COSO《内部控制——整体框架》的五要素以及我国销售业务内部控制的相关理论；然后深入分析了我国企业销售业务内部控制存在的问题与产生原因；最后并提出完善企业销售业务内部控制的几点建议。希望能借此引起我国企业对实施销售业务内部控制观念的重视，并加强销售业务内部控制建设。

关键词  销售业务；内部控制；内部控制要素

Abstract
The internal control within enterprises is a dispensable measure to hold the edge in the competition which is getting fiercer and fiercer in modern market economy. The internal control is one of the important mechanisms in the activity of manufacture and management of business enterprises, and is the key which successfully guarantees the management activities for business enterprises. Sales business is the main part of business activities in the enterprise. In order to ensure the survival and profitability of the enterprise and improve its economic efficiency and contribute to the good development of the enterprise, internal control should be employed in the sales business effectively.
As internal control in Chinese enterprises is still in the preliminary development stage, construction of internal control is not perfect in many respects. In this paper, the first part is an introduction about the five elements in U.S. COSO’s “Internal Control-Integrated Framework”, and related theory of internal control of sales business in our country. The second part presents a deep analysis of problems and relevant causes of internal control in sales business in China. The final part proposes several improvement suggestions to sound internal control of sales business in enterprise. Hopefully this will bright the attention of Chinese enterprises to the concept of internal-control in sales business and accelerate the development of it.

Key words  sales business  internal control  elements of internal control 

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