Research On The Problems On Internal Control System For Sales And Collection Of B Company

Internal control is the important means in enterprise management, has always been the hot spot of the academic research and discussion, is also a practice for the focus of attention. The current increasingly fierce market competition, the enterprise internal control construction is scientific and effective, whether the enterprise's growth cycle, the business environment, match the level of risk, whether in a virtuous circle of constant development and improvement, directly affect the enterprise the management benefit, related to the healthy development of the enterprise can be sustained.This article selects the research object of B company, is a frozen food group consists of type of sales company, from growth to maturity, the company sales and profit growth slowed. Enterprises to breakthrough development bottleneck, must from the internal leak fill a vacancy, sales and credit as its core business links, internal control level directly affect the enterprise's business indicators and cash flow, in this paper, through the perspective of B company sales and payment link internal control present situation, existing problem oriented, the five elements of COSO internal control framework system, summarizes the link in the internal environment, risk assessment, control activities, information communication and the problems existing in the internal supervision, and analyze the problem causes, thus put forward the improvement of the targeted Suggestions and measures, in order to better improve the B company management level and ability to avoid risk.