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加强内部控制在于改善经营管理,防范经营风险,提高经济效益,促进企业可持续发展,内部控制是否有效直接影响到企业的经营效益和企业战略目标的实现。本文结合《企业内部控制基本规范》的要求,对我国制造企业有关销售业务控制中存在风险和问题进行分析,提出了加强销售业务内部控制的建议及措施。
Strengthening internal control lies in improving management and operation, preventing operation risks, increasing economic benefits and promoting sustainable development of enterprises. Whether internal control is effective or not has a direct impact on the operating efficiency of enterprises and the realization of strategic objectives of enterprises. Based on the requirements of “Basic Norms of Enterprise Internal Control”, this article analyzes the risks and problems in the control of sales business of Chinese manufacturing enterprises and puts forward suggestions and measures to strengthen the internal control of sales business.