Analysis On Internal Control Of Sales And Collection Cycle In Y Company

In recent years,China’s economic development has entered the stage of the new normal,and the competition between enterprises is becoming more and more intense.In recent years,China’s economic development has entered the stage of the new normal,and the competition between enterprises is becoming more and more fierce.It increases the motivation of financial fraud and fraud of listed companies,in order to create a good market environment and regulate the operation of listed companies Therefore,the importance of internal control is becoming more and more prominent.However,due to the late development of internal control in China,the relevant theories need to be further improved.This paper takes the internal control of sales and collection business of Y enterprise as the research object,according to the relevant internal control theory at home and abroad,first introduces the current situation of Y enterprise,as well as the specific design of its internal control system in sales and collection business;then analyzes the current internal control system of Y enterprise through the through test and sampling inspection of sales and collection business of Y enterprise After the problems are found,the causes of the problems are analyzed by various means.According to the causes,accurate measures are taken to optimize the internal control related problems.In this process,the optimization experience and measures can be extended to the same industry or enterprises with the same characteristics,which has reference significance for similar enterprises to optimize the internal control of sales and collection,and also has a certain role in promoting the improvement of relevant theories.