The Study On Internal Control Of Sales In HY Group

With the rapid development of global economy, enterprise management risk faced by firms gradually increase, as a result, the effective internal control is particularly necessary for the enterprise. Sales business is a very important part of enterprise profit,therefore, for the sales business of internal control must be seriously enough. In theory,scholars at home and abroad has been in the business of selling very in-depth internal control research, formed a series of theoretical basis. In the visible, not only in our country, the international sales business internal control problems are particularly outstanding, received a lot of attention. The internal control of relevant system in our country is still at the fledgling stage, about this aspect of the actual case is not much.Therefore, many enterprises in the internal control on sales business in China,understanding unclear misunderstandings, importance is not enough, a lot of problems to be solved, a long way to go.This paper adopts literature research and system analysis, regarding the HY group sales business internal control, data collection, to study the internal control related theory,through widely read journal articles related to sales business internal control and related books on the works of the experts and scholars on the basis of reference these elite theory research, in combination with the practical situation of the HY group is analyzed, summed up his own theory. This paper first introduces the related theoretical basis,including the basic meaning of internal control,the five elements of internal control framework, information asymmetry theory, the theory of credit management, etc., through the theoretical research foundation, to deepen the understanding of internal control. Second, the HY group sales business internal control in-depth analysis, first introduced the basic information of the HY group company,organizational structure,and to analyzes the present situation of internal control in the HY group sales business, including HY group sales business processes, organization setup and responsibility division of labor,as well as sales business internal control the key control points. Finally, found the HY group sales business internal control problems, from the five elements of internal control to the concrete analysis, find out the cause of the problem, in view of the problem put forward the corresponding internal control improvements.In this paper, the HY group sales business conduct the thorough research to the internal control,for how to perfect the internal control weakness has proposed the rationalization proposal,complied with the needs of the development of enterprises,and ensure the legal compliance of enterprise management, evading market risk,ensure enterprise assets safe and complete, the real full of financial information disclosure,make the enterprise can continue as a going concern,to achieve enterprise strategic target, the HY group is of great realistic significance.