YN公司销售业务内部控制问题研究

发布时间：2018-07-01 10:44

本文选题：内部控制 + 销售业务　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着我国经济蓬勃发展,许许多多的企业开始逐渐加大内部控制的建设力度。可以说内部控制是确保企业稳定发展和不断壮大的基础,其主要目的是对企业面临的各种风险的防范和控制,其主要内容是通过制定一套详细规范的制度体系使企业内各项业务都能规范有序地进行。倘若一个企业只注重管理而轻视内部控制制度建设必定会导致生产经营中存在种种漏洞或是舞弊行为。对于生产销售产品为主要经营模式的生产企业来说,销售业务是企业的重中之重。销售业务是一个非常复杂繁琐的动态流程,销售业务内部控制建设的好坏更是决定了企业整体的资金状况和利润水平。因此,企业想要在销售业务方面提升整体竞争力、提高销售业务的管理效率,就必须要加强在销售业务内部控制制度的投入和力度。本文的研究对象YN公司是中国制药行业的领头企业,通过多年的稳定发展。YN公司已经形成了庞大规范的管理体系。但是随着企业的不断扩大和发展,YN公司想要在经济迅速变换的局势下继续保持稳定的发展,就一定要健全自身的内部控制体系。单单在销售业务的内部控制中,YN公司就存在许多问题,比如对风险的忽视、信息沟通机制的不完善以及内部监督不健全等等。有些环节虽然已经建立了比较完备的内部控制机制,但是由于企业的销售业务是一个动态多变的过程,之前的销售业务内部控制制度已经不适用于现在的企业发展和管理。因此,对于YN公司在这些方面存在的漏洞,结合其销售业务的现状给予了针对这些问题的一些解决措施。同时,也希望通过对YN公司问题的分析,让制药行业在销售业务内部控制制度中也有所借鉴和改善。
[Abstract]:With the vigorous development of our economy, many enterprises begin to strengthen the construction of internal control. It can be said that internal control is the basis to ensure the steady development and continuous growth of enterprises, and its main purpose is to prevent and control all kinds of risks faced by enterprises. The main content is to establish a detailed and standardized system to make every business in the enterprise carry out in a normal and orderly manner. If an enterprise only pays attention to management and despises the construction of internal control system, it will inevitably lead to various loopholes or fraud in production and operation. For the production and sale of products as the main business model of production enterprises, sales business is the top priority of enterprises. Sales business is a very complicated dynamic process, and the quality of internal control of sales business determines the overall capital status and profit level of the enterprise as a whole. Therefore, in order to enhance the overall competitiveness of sales business and improve the management efficiency of sales business, enterprises must strengthen the investment and strength of internal control system in sales business. The research object of this paper is YN Company, which is the leading enterprise in Chinese pharmaceutical industry. Through the steady development for many years, YN Company has formed a huge standard management system. However, with the continuous expansion and development of enterprises, if the company wants to maintain stable development under the situation of rapid economic change, it must perfect its internal control system. There are many problems in the internal control of sales business, such as neglect of risk, imperfect information communication mechanism, imperfect internal supervision and so on. Although some links have established the relatively complete internal control mechanism, but because the enterprise's sales business is a dynamic and changeable process, the previous internal control system of the sales business is no longer suitable for the present enterprise development and management. Therefore, for YN company in these aspects of the loopholes, combined with the current situation of its sales business to give some solutions to these problems. At the same time, I also hope that through the analysis of YN company, the pharmaceutical industry can also learn from and improve the internal control system of sales business.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【参考文献】