The Research On Internal Control Of Sales And Collection Cycle In The Company YG

Since entering the21st century, with the vigorous development of the economy, thecorresponding company problems are also revealed in all forms, but at its root causemore than to see the source of the failure of most companies lies in its lack of internalcontrol, to see the importance of internal control, internal control research should betaken seriously by more and more scholars and managers.Research idea of this article, first of all, based on internal control theory has formed,through to the sales of the importance of internal control, as theoretical basis, target andmain link of YG company to analyze the present situation about the payments and saleslink. Then in actual activities of the sales and collection of YG company in-depth reasonsof problem analysis and combined with the feature of the company’s understanding,finally through to the YG company in the sales and collection cycle internal controlproblems and put forward Suggestions and countermeasures, thus to YG company’sfuture development play a positive role. Sales and payment are the guarantee for thepayments and sales companies can in market economy activity an important part of thecontinuing operations, but also the important indicators of evaluation company operatingperformance, sales receipts of the image of the internal control can be as the company"thermometer" barometer ","perfect YG company sales of internal control system is thecompany’s steady and healthy development of the path, and it is the key of the company’sinternal governance. This paper frame structure is as follows：The first part, introduction. Introduce the research background, research purpose andsignificance, research ideas and methods, this essay clarifies the research fundamentalkey.The second part, the theoretical basis. Mainly describes the concept of the meaningof the internal control and its elements, sales and collection cycle internal control relatedtheories overview, YG company theory foreshadowing for below analysis.The third part, YG company sales and collection cycle internal control presentsituation. This is part of this paper introduces the general situation of including YGcompany, the situation of internal control and sales of key internal control presentsituation and the sales receipts, for the following question and reason analysis to provide the reality basis.The fourth part, YG company sales and collection cycle internal control problemsand cause analysis. This is an important part of this article, including the YG companysales and collection cycle internal control problems in an analysis of the causes and itsproblems.The fifth part, perfect the YG company sales and collection cycle internal controlcountermeasures and Suggestions. It’s proposed on the part of the problem and reasonanalysis, and then coming up with a perfect YG company sales and collection cycleinternal control countermeasures and Suggestions.The sixth part, conclusion. It’s a summary of the whole article section.