1摘要题 目：陕西康惠制药公司销售收款内部控制调查分析摘 要销售收款是指一个企业出售自己的产品并获得回款的一个流程。在这个流程里面，一个企业的主要任务及目标就是出售产品，并获得出售产品所得的收入。销售收款是一个企业在经营活动中的重要环节，从产品的的销售到回款，它存在于一个企业的整个过程。销售收款是一个企业是否能够经营运作通畅的重要之处，也是极具有风险的一个流程，所以销售收款流程需要很好的内部控制。从陕西康惠制药的企业现状来看，公司现内部控环境较差。康惠制药在经营业务流程中对存在风险没有制定完善的防范方法。且对风险识别能力还有不足。本文通过对内部控制理论的研究，并结合陕西康惠制药的案例分析，根据COSO 五要素，从控制环境、风险评估、控制活动、信息与沟通、监督来分析陕西康惠制药内部控制的现状。同时通过对内部控制现状的分析发现，陕西康惠制药公司出现的缺陷与产生的问题，并通过这些问题，提出一些解决方法。关键词：销售；收款；内部控制2ABSTRACTABSTRACTSales and collection business is an important. risks will inevitably arise. The internal control of sales and collection for sales and collection that conforms to the enterprise's own characteristics sales collection risks.Shanxi Kanghui Pharmaceutical Company is a national high-tech enterprise integrating drug research, development, production and sales, and a national intellectual property advantage enterprise. Judging from the current situation of Conway Pharmaceutical,and the unit does not carry out regular training and education on internal control. Judging from the current situation of Conway Pharmaceutical Company, the company is in a period of growth and development. It has a large demand for professional talents in production technology, research and development innovation, financial management, internal control and other aspects. However, the current human resources situation of the company cannot meet the needs of its business development. Conway Pharmaceuticals has not set up a perf...
