题 目:红猛装饰销售与收款内部控制活动问题及对策摘 要内部控制是现代公司企业成功经营必不可少的因素，它的重要性一直是当下学术研究和探讨的热点，在 20 世纪初建立的内部控制制度虽然对企业的发展起了很大的作用，但是随着经济的发展，企业在不断的扩大并且管理层对于内部控制的要求逐渐提高。而销售与收款是企业价值实现的基础，它直接影响了企业的现金流和利润，那就不可避免的会造成一定的风险。所以企业需要制定有效的销售与收款内部控制制度，促使企业可以规避风险，保障企业的销售收入从而稳定发展。本文销售与收款内部控制活动的对象是红猛装饰，是一家以销售装饰材料为主的小型公司，现在正处于成长阶段，内部控制存在许多缺陷，我将针对红猛装饰存在的问题，以销售与收款内部控制的理论为基础，从红猛装饰销售与收款内部控制环境、风险评估制度、控制活动、内部监督几方面进行研究并提出相应的解决措施 ，希望对于红猛装饰完善内部控制起到积极的作用，促进企业以后的发展。关键词：内部控制；销售与收款；风险评估；内部监督AbstractInternal control is an essential part of modern company enterprise success factors, the importance of it has always been the hot spot of academic research and discussion, establishing internal control system, although in the early 20th century plays a big role in the development of the enterprise, but with the development of economy, the company is constantly expanding gradually increase to the requirement of internal control and management. Sales and collection are the basis of the realization of enterprise value, which directly affects the cash flow and profit of the enterprise, which inevitably causes certain risks. Therefore, enterprises need to develop an effective internal control system for sales and collection, so as to avoid risks and ensure the stable development of sales revenue.This paper sales and payment internal control activities of the object is red fierce decoration, is a company to sell small decoration materials, is now in its gr...
