舞阳盐化公司销售与收款循环内部控制研究摘 要企业将将劳务提供给客户或者将商品出售给客户同时完成款项收取的一系列活动就是销售与收款循环，它在实现企业价值的过程里是十分关键的一个环节，直接影响利润的实现。作为企业经营的重要业务循环，不可避免地会产生风险。可见，对企业而言，以自身情况为依据将有关于销售收款的内部制度制定出来是有利无害的，能够对销售行为进行规范，确保企业能够获取销售收入，防范销售收款风险。身为中国盐业总公司控股二级企业，舞阳盐化公司尽管有着良好的发展前景，但其于内部控制当中依旧面临着一些问题，尤其是也销售与收款内部控制上的问题较为突出，因此通过研究盐化公司在销售与收款内部控制中遇到的现有问题和发展成因，运用内部控制原则和措施改进及完善舞阳盐化盐化公司在销售与收款循环中遇到的问题，以期对舞阳盐化公司的发展有所帮助。关键词：舞阳盐化公司；销售与收款循环；内部控制PAGE \* MERGEFORMATIIApplication of standard cost method in Luohe youlu food Limited companyAbstractSales and collection cycle refers to relevant activities such as selling goods (or providing services) to customers and collecting payment. It is an important link in the process of enterprise value realization and directly affects the realization of profits. As an important business cycle of enterprise management, risks will inevitably arise. Therefore, the establishment of an internal control system for sales revenue collection in line with its own characteristics can effectively guarantee the realization of sales revenue, regulate sales behavior and prevent sales revenue risks.Wuyang salinization company as the China national salt industry corporation holding secondary enterprises, while enterprise development prospect is very good, but also learn about the operation process especially in the internal control internal control for the payments and sales a series of problems still exist, so by studying the salinization in sales and collection of the exis...
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