Internal Control Research From The Perspective Of Sales Business Process Reengineering

With the issue and implementation of basic norms and guidelines of our enterprises' internal control,our enterprises are badly in need of the establishment and perfection of the internal control mechanism.Meanwhile,faced with the external pressure of market competition,we require management reform through process reengineering.Sales operation,one of the most basic businesses of the enterprise's daily business activities,is one of the effective means for enterprises to strengthen their internal control and enhance their abilities to resist risks by management reform through process reengineering.Based on the combination of the theoretical analysis and case analysis,the paper is divided into five chapters.The first chapter mainly elaborates the research background,significance,writing method and technical route of this paper.In addition,it analyzes and summarizes the evolution process and research status at home and abroad of the internal control and process reengineering theories.Meanwhile,it puts forward the shortcomings in the study and innovation of this paper.The second chapter summarizes the theories of internal control and process reengineering.In addition,it analyzes the differences and relations between relevant theories.The third chapter gathers statistics of the internal control reports for Chinese listed companies from the perspectives of disclosure and defect from 2011 to 2015.What's more,it focuses on the analysis of the sales operation's defect and proposes the key risk points in sales operation.The fourth chapter indicates the main risk points of sales based on the simple analysis of the industry where A company uses.Then,it taking A company for example,puts forward the problems of internal control for sales operation based on its detailed analysis of the sales' current situation.Finally,guided by the key risk points,it puts forward the goal,specific strategies and forecasts the implementation of reengineering through recognizing and analyzing the chance of the company's business process reengineering.The fifth chapter,according to the study of relevant theories and the case of A company,summarizes the full text :based on the process reengineering perspective this paper puts forward the feasibility of strengthening the enterprises' internal control construction.The implementation process of the process reengineering focuses on the re-identification and re-diagnosis of the risks faced by the enterprises.At the same time it is also important to redesign and re-implement internal control activities,and to give some references for other enterprises.This paper starting with the process reengineering,aims to break through the research perspective of internal control and provides the feasible methods of perfecting the enterprises' internal control.At the same time,fully applying the process reengineering into the case,this paper has realistic significance for actual operation of enterprises.