摘 要随着经济水平的不断发展，内部控制已然成为目前很多公司极其重要的一部分。所以，内部控制的优劣决定了公司是否能够长久地运营，而公司的产品销售与账款的回收是一个公司运营的重要方式，将影响一个公司的收益情况。公司根据公司本身特点制定销售与收款内部控制，可以有效防范公司相关风险。本文将以广东庄正电子科技股份有限公司为对象，浅析该公司的销售与收款循环内部控制。广东庄正电子科技股份有限公司是一家从事电子产品设备以及周边产品的公司，公司主要产品是移动电源，车载充电器，行车记录仪以及音响等设备。目前，该公司移动电源等电子产品的市场需求放缓并且市场竞争较大，所以，解决和完善该公司的风险内部控制存在的问题非常关键，尤其是销售与收款的内部控制的问题。本文将根据相关的理论知识以及该公司实际情况，从内部控制五要素方面入手，对其问题进行浅析和得出相应的建议，希望能给该公司一些力所能及的建议。关键词：内部控制 销售与收款 电子产品 庄正科技 AbstractWith the continuous development of the economic level, internal control has become an extremely important part of many companies. Therefore, the advantages and disadvantages of internal control determine whether a company can operate for a long time, and the company's product sales and the recovery of accounts is an important way of operating a company, will affect a company's income. According to the characteristics of the company to develop internal control of sales and collection, can effectively prevent the risk of the company. This article will take Guangdong Zhuang positron technology co., LTD as the object, the company's sales and collection cycle internal control. Guangdong Zhuang positron technology co., ltd. is a company engaged in electronic equipment and peripheral products, the company's main products are mobile power, car charger, car recorder and audio equipment. At present, the market demand of the company's mobile power and other electronic products is slowing down and the mar...
