Research On Internal Control Of Small And Medium-size Private Enterprise’s Sale Activity In Our Country

Since China’s reform and opening-up, national economy has made remarkable achievement. Multiple forms of ownership have been flourished, especially the small and medium private enterprises which play an important role in the national economy. In the enterprise management, sales internal control is a kind of policy which is used to ensure the effectiveness of business activities and the safety of assets. This policy also ensure the authenticity, legality and intactness of the accounting data. But because of the weak sales internal control of the small and medium private enterprises, it is difficult for them to develop. With the increasingly fierce competition, it is vital for the small and medium private enterprises to improve the internal control. With the development of social economy and the application of modern scientific management, it is important to solve the sales internal control problem and to improve the competitiveness for the small and medium private enterprises.TED CO.,LTD is a typical small private enterprise. Because of the intensifying competition and the standardized market environment, it is becoming more and more difficult for the them to survive. Sale is not only the lifeblood of private enterprises but also the resource of profit. The enterprises pay much attention on the sales performance in the early stage of development, however, they ignore the sales internal control. The weakness of the management of the internal control can be reflected from the aspect of sale.This paper takes the TED CO.,LTD as the object of study. According to the research on the process of sale, it will design the structure of internal control in order to fill the gaps in the sales internal control and to decrease the business risks.