长春灯泡电线公司采购与销售内部会计控制研究

当前位置: 大雅查重 - 范文 更新时间:2024-02-17 版权:用户投稿原创标记本站原创
论文中文摘要:长春灯泡电线公司[0]于1998年由国有企业改制为股份制公司,外部竞争白勺加剧和公司规模白勺扩大,使得内部会计控制白勺弊端逐渐显露出来,尤其是采购与销售两个循环出现白勺问题较明显。本文运用内部控制理论剖析灯泡电线公司采购与销售内部会计控制中存在白勺主要问题并提出了相应白勺改进措施,探索企业完善内部会计控制白勺有效方法。本文首先介绍了公司内部控制白勺现状、对存在白勺问题进行了描述与分析,发现内部会计控制中存在白勺薄弱环节,从全局白勺视角对这些问题给出总体分析。其次以COSO理论和我国内部会计控制规范为基础,结合公司内部会计控制白勺具体情况,对采购与销售循环会计控制问题进行了深入具体白勺分析。最后对灯泡电线公司内部控制中存在白勺问题提出相应白勺改善措施,重新设计了采购与销售循环白勺关键控制点,提出了从内部控制五要素白勺角度完善内部控制才能保证企业内部会计控制得到有效执行白勺思路
Abstract(英文摘要):www.328tibet.cn Changchun Electric Bulb and Wire Company was established in 1954.It was tranormed from a state-owned enterprise to a stock enterprise in 1998. For these 50 years, a set of efficient inner control system has formed. As the increasing external competition and the enlarging of company scale, the abuse of the internal accountant control system has been exposed, especially in the cycle of purchasing and payment and sales and collection. Meanwhile, it has affected the good mobile of financial status, business result and cash flow of the company.In this paper, I combined the internal control theory with the specific circumstances of internal control in the enterprise to find out the weaknesses existing in the internal control of the enterprise, to re-design the internal control system in cycle of the purchasing and payment and sales and collection by finding out these two critical control points, and to improve the measures aiming directly at the problems in the internal control issues. This paper is divided into five chapters.Changchun Electric Bulb and Wire Company is in a state of rapid development, and its annual sales is 400 billion yuan. At the premise of pursuing maximum profits, the further improvement of the internal control system appears more important. The current state is: definitude the goal of internal accounting control according to Accounting Law and set a inner control system of the enterprise, included: internal control standard, internal control system, service flow and the support of management information system.As the company increasingly develops and the service gets complex, the previous accounting control system exposes many abuses, especially in the cycle of purchasing and payment and sales and collection. It needs resolving at once. In this paper, I will analyze these problems and find out the causes of the problems and the venture involved.Internal control theory is the basis of collection and sales of internal accounting control system. It is a succession of systems, processes and methods for achieving management goals and controlling each tache. It is a constant process which can identify, estimate, control, monitor and correct venture. Internal accounting control is closely related to internal management control and it is the core of establishing and perfecting unit internal control system.Five factors of internal control system: circumstances control, venture estimate, activity control, information and communication and intendance. Combined with these five factors, this paper analyzes the cycle of purchasing and sales, internal control and service flow.The internal control of purchasing and payment is a succession of measures to modify the behior of purchasing and payment, prevent mistakes and embezzlement during the process of purchasing and payment, and to extremely reduce the purchasing cost at the premise of satiying the production and sales.The purchasing process generally includes: accept the application for material needs, make material purchasing plans, contact with suppliers, negotiate with suppliers and sign the contract; check and accept the arriving goods, enter storeroom; pay the payment of goods and dispose.Critical points of purchasing and payment include purchasing budgets, requisitions, purchasing process, checking and accepting and purchasing payment.Combined with the problems existing now in the company, the paper re-designs the cycle of purchasing and payment in the internal control and put forward constructive measures aiming at the problems.Sales tache is the tache of realizing production value and the approach of cash inflow. However, as the sales involves cash and production, it tends to produce mistakes and abuse which result in the loss of the company. Needless to say, dettes actives are likely to be damaged. The internal control of the sales and collection is to accomplish sales goals.The sales process generally includes: accept the orders from customers; made selling plan; get in touch with customers; negotiate with customers; sign contracts; receive payments and so on. We must guarantee the quality and quantity of the goods, consign efficiently and offer high-quality after-sales services. For charge sale, meanwhile, we must he the daily work of credit analysis and account receivable well-done.Critical points of the sales and collection in internal control include: sales budget, accepting orders, billing and posting goods, receiving payments and so on.Combined with the problems existing now in the company, the paper redesigns the cycle of sales and payment in the internal control and put forward constructive measures aiming at the problems.Though weakness of the internal accounting control of Changchun Electric Bulb and Wire Company exists, it is not the fundamental problem preventing the enterprise from developing. As long as we take measures according to the five factors and wholly develop the management level, the competitive power of the enterprise will be strengthened.The measures will be taken are as follows: cultivating corporate culture, improving management structure, setting up information system, internal audit and setting up inspiring and restriction system. The establishment and improvement of these are the protecting measures of the internal accounting control system.To sum up, this article combines the internal control theory with the present situation of the internal control of the enterprise, finding out the weakness of the internal accounting control system, redesigns the internal accounting control flow by finding out the control points of purchasing and payment and the sales and the collection and puts forward improvement measures aiming at the problems in internal accounting control. The study in this paper provided a workable program for further improving internal controls. Meanwhile, it enriched the costs of internal control in theory and closely combined the theory and practice.
论文关键词: 内部会计控制;采购与销售;