本文以某柴油机制造企业(文中简称CC公司)为背景进行研究,CC公司为一家股份有限公司,其业务规模遍及全国,销售业务往往又是制造业公司中最为关键和最具风险的步骤之一,故而在一定程度上反映出该流程内部控制环境的新变化,并由此分析出该环节内部控制需要注意的新要点、新问题。 In this paper, a diesel engine manufacturing company (hereinafter referred to CC company) as the background for research, CC company is a limited liability company, its business scale all over the country, the sales business is often manufacturing companies in the most critical and most risky steps Therefore, to a certain extent, it reflects the new changes in the internal control environment of the process and analyzes the new points and problems that need attention in the internal control of the process.