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内部控制建设是现代企业管理的重要内容,由于销售和收款在企业的经营中占有极其重要的地位,是企业生产经营价值实现的最终环节,其管理质量直接决定和影响企业的资金效率和利润水平,因此加强销售与收款的内部控制尤其重要。本文从不相容职务的分离、授权审批制度、会计系统控制、内控的监督几个方面对销售与收款的内部控制进行了阐述。
Internal control construction is an important part of modern enterprise management. Since sales and receipts occupy an extremely important position in the operation of an enterprise, it is the final stage of the realization of the value of production and operation of an enterprise. The quality of its management directly determines and affects the capital efficiency and profit of the enterprise Therefore, it is especially important to strengthen the internal control of sales and receipts. This article elaborates the internal control of sales and payment from the incompatible separation of duties, the examination and approval system of authorization, the control of accounting system and the supervision of internal control.