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中小企业提供我国一半的税收,销售业务是中小企业的主要收入来源。从2010年4月15日,财政部会同证监会、审计署、银监会、保监会制定的《企业内部控制应用指引第1号——组织架构》等应用指引至今,“内部控制”得到企业和中国政府相关部门的愈加重视。内部控制是提高企业经济效益的需求,对加强企业管理,完善企业规范运营有积极作用。本文论述了笔者对中小企业销售业务内部控制的认识和一些想法,旨在起到抛砖引玉,改进中小企业销售业务内部控制的目的。
SMEs to provide half of our tax revenue, sales of SMEs is the main source of income. From April 15, 2010, the Ministry of Finance, together with the application guidelines such as “Application Guide No.1 for Enterprise Internal Control - Organizational Structure” formulated by the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, so far, the “Internal Control” Relevant departments of the Chinese government pay more attention. Internal control is to improve the economic efficiency of enterprises needs, to strengthen enterprise management, improve the standard operation of enterprises have a positive effect. This article discusses the author’s understanding of the internal control of sales of SMEs and some ideas, aimed at playing a pioneering role in improving the internal control of sales of SMEs.