銷售與收款環(huán)節(jié)內(nèi)部控制制度設(shè)計(jì)外文翻譯

1、PAGE PAGE 28畢業(yè)設(shè)計(jì)(論文)外文文獻(xiàn)翻譯 2012 屆譯文一：銷售與收款環(huán)節(jié)內(nèi)部控制制度設(shè)計(jì)（上） 譯文二：銷售與收款環(huán)節(jié)內(nèi)部控制制度設(shè)計(jì)（下） 學(xué)生姓名 柳虹羽 學(xué) 號(hào) 0202080416 系 別 經(jīng)濟(jì)與管理系 專業(yè)班級(jí) 會(huì)計(jì)學(xué)0804班 指導(dǎo)教師 完成日期 2012年11月 Sales and receivables link internal control system designAbstractThe continuous economic development, market competition also is in ceaseless aggravate,

2、the enterprise in order to increase sales, share of market of race to control to enhance their competitiveness, more and more use of credit policy. Credit on one hand increase the companys sales, reduce inventory costs, but on the other hand, also make the enterprise is faced with cannot recover loa

3、ns credit risk. In China, the lack of credit environment, accounts receivable is always high, the corresponding management cost is large increase, more serious is if unable to return, may cause the enterprise fund chain break, the payment crisis. Therefore, the rational design of enterprise sales an

4、d account receivable internal control is of great significance.Key words: sales; collection; internal control An introductionInternal control refers to the enterprises in order to guarantee the normal business activities, to ensure the security and integrity of assets, prevent fraud leak, the formul

5、ation and implementation of policies and procedures. The internal control system is the enterprise management system the important, an indispensable component, but also the development of the economy, the internal control in the enterprise production and management activities of the more important.

6、In general, the sale is the enterprise profit and cash flow of the direct source of the business activities of enterprises, is the key link, is also the most likely part of internal control risk. This article take the Fujian Energy Group Company Limited as an example, through the analysis of the exi

7、sting sales and account receivable internal control, according to the existing problems and defects, and puts forward a new design scheme of internal control.Two, the meaning of internal controlThe idea of internal control at home and abroad have a very long history, China in the early Zhou Dynasty

8、began thousands of years ago created the graded control system, namely the nine palace cashier system and interactive assessment system can be regarded as the prototype of the internal control. In the modern accounting truly internal control into the accounting system to the United States in the 192

9、9, American Accounting Association issued financial accounting report verification the first definite mention of internal accounting control system.Internal control, refers to an organization to achieve its management goals, to its the safety of asset protection in a system, it is to ensure that the

10、 accounting information is correct and reliable, to ensure the operation and the implementation of the policy, ensure the business activities of the economy, efficiency and effect and the internal to self adjustment, constraint, planning, evaluation and control of a series of methods, procedures and

11、 measures. Generally speaking, the internal control is a management departments at all levels in order to protect the property security and the integrity, and ensure that the accounting and data accuracy and reliability, ensure the countrys financial and economic discipline as well as the units rule

12、s and regulations can be correctly implement and execute, its units utilizing the internal division of labor and the internal organization of a mutual restriction and mutual relations between system and system, thus forming a set of effective control function methods, measures and procedures, and st

13、andardized and systematized, which can form an effective control mechanism.Three, the basic structure of built-in controlGenerally speaking, the enterprise on its fund internal control system is mainly divided into three parts, that is, things in control and prevention of supervision afterwards.Prev

14、ention means prior to the incident, enterprises need to establish a complete and strict internal control regulations, these regulations play a preventive role. Enterprises in the financial management process, must undertake reasonable setting of each function department, at the same time to clear ou

15、t the duties and responsibilities of various departments, so that the various departments members are able to carry out their duties, culminating in the establishment of the financial control and the function separation system. In addition, still must give full consideration to the various functiona

16、l departments of the incompatible problems, in order to advance functions of the separation and balance requirements. Finally, the enterprise must establish a set of strict examination and approval system and examination and approval procedures, and authorized the system, in order to reduce some unn

17、ecessary expenses occurred.The internal control in the process control is mainly embodied in the security organization monetary fund security, integrity, legitimacy and effectiveness of financial security and control. The range also includes cash, bank deposits, funds in other currencies and account

18、s payable control. The main control methods are: the account inventory control, stock limit control and physical isolation control etc.Supervision refers to the capital management process, in addition to advance guard, in the matter of control links, capital must also be carried out after the superv

19、ision. It is during each accounting period or each major economic activity is completed, the internal audit supervision departments must be in accordance with the prior institutional rules and review procedures are examined, in order to timely discover that the internal control the loopholes and wea

20、k links; each function branch to the Department during the accounting period or the economic activity after the capital status information and timely feedback to the fund management sector, timely detection of fund raising and demand is consistent, capital structure, proportion and plan or budget li

21、ne, product credit is strictly observe credit policy, inventory control and indexes, person, money, content the use and plan or budget line, the production according to plan or a budget reasonable arrangements.Four, the role of internal controlInternal control for enterprise plays a very important r

22、ole, its effect is mainly manifested in the following 5 aspects:First of all, the interior may greatly improve the accounting information integrity, reliability, the decision-making layer of the enterprise wants to be in the competitive market environment for the management of enterprises, so they n

23、eed the first time on the market information to grasp and analysis, in order to ensure that the decision makers are correct and effective, it must be through the effective control measure to try to improve the access of information integrity and reliability. Therefore, to establish a stable internal

24、 control system can greatly improve the integrity of accounting information and reliability, for the enterprise decision-making layer increase the strong support.Secondly, should fully guarantee production and management activities in order to proceed, but also to internal control system through and

25、 determine the various functional units of the division of responsibility, and to conduct a variety of procedures, system and inspection and supervision means and so on. It can more effectively control the organization of production and business activities carried out smoothly, in order to to preven

26、t its occurrence should not errors when, while also being able to be timely corrected the error and error, and finally to ensure the smooth realization of the goal of operating unit.Once again, the internal control is to protect the security of the enterprise property intact rats, as everyone knows,

27、 the property is engaged in manufacturing management activity the most basic material conditions. Internal control can fit through the method of enterprise flow of money income, expenditure, balance and each belongings goods and materials procurement, inspection, storage, receiving, sales activities

28、 are monitored, in order to prevent corruption, theft, misuse, destroy and so on illegal behavior, to the enterprise s property to very good protection effect.Once again, the internal control to ensure that the company s established policy to be implemented and the implementation, the decision-makin

29、g layer of the enterprise not only need to develop suitable for enterprise development management policy, policy, route and system, also must be on these systems were eventually implemented and the implementation of. Internal control can pass through the examination and approval of the approach, the

30、 enterprise can easily supervision and inspection to enterprise policy making, policy, course and the implementation of the system. In addition, the internal control is also able to make the enterprise managers and related staff to implement national policy, policy. In compliance with state regulati

31、ons and discipline of the premise to seriously implement the enterprise policy.Finally, the internal control to provide a final audit work to lay a good foundation, admittedly, audit supervision needs to be true and reliable accounting information as the basis, in order to check it, and to expose th

32、e company finance existence malpractice, in order to evaluate the economic responsibility and the economic benefits of the enterprise, only have a sound internal control system, can guarantee the accuracy of accounting information, financial information related to the real effectiveness. Also to be

33、able to follow the audit work to provide a relatively good foundation. Generally speaking, a good internal control system can effectively prevent the enterprise interior resource waste, but also can find out the mistakes, in order to improve the enterprise production, operation and management effici

34、ency, but also can greatly reduce the cost, improve the economic efficiency of enterprises and enterprises core competitiveness.ConclusionScience, effective internal accounting control, to standardize the accounting behavior, improve the management of small and medium enterprise and strengthening th

35、e competitive advantage has a very important significance, in view of our country small and medium-sized enterprise internal accounting control problems, to strengthen the small and medium-sized enterprise internal accounting control to establish effective internal control, is a key the solution imp

36、ortant topic. 銷售與收款環(huán)節(jié)內(nèi)部控制制度設(shè)計(jì) 摘要經(jīng)濟(jì)不斷的發(fā)展，市場競爭也在不斷的加劇，企業(yè)為了增加銷售量、搶占市場份額以增強(qiáng)競爭力，越來越多的采用信用政策。賒銷一方面增加了企業(yè)的銷售，減少了存貨的相關(guān)成本，但另一方面也使企業(yè)面臨不能收回貨款的信用風(fēng)險(xiǎn)。在我國信用缺乏的大環(huán)境下，應(yīng)收賬款一直很高，相應(yīng)的管理成本也大額增加，更為嚴(yán)重的是如果不能按期回款，可能導(dǎo)致企業(yè)的資金鏈斷裂，出現(xiàn)支付危機(jī)。因此，合理設(shè)計(jì)企業(yè)銷售與收款的內(nèi)部控制有很大的現(xiàn)實(shí)意義。關(guān)鍵詞：銷售； 收款； 內(nèi)部控制 一 引言內(nèi)部控制是指企業(yè)為了保證業(yè)務(wù)活動(dòng)的正常進(jìn)行，保證資產(chǎn)的安全和完整，查漏防弊，制定和實(shí)施的政策

37、和程序。內(nèi)部控制制度是企業(yè)管理體系中重要的、不可缺少的一個(gè)組成部分，而且經(jīng)濟(jì)越發(fā)展，內(nèi)部控制在企業(yè)的生產(chǎn)經(jīng)營管理活動(dòng)中就越重要。一般來說，銷售是企業(yè)利潤和現(xiàn)金流的直接源泉，是企業(yè)經(jīng)營活動(dòng)的關(guān)鍵環(huán)節(jié)，也是最可能出現(xiàn)內(nèi)部控制風(fēng)險(xiǎn)的一部分。本文以福建能源集團(tuán)有限公司為例，通過分析其現(xiàn)存的銷售與收款的內(nèi)部控制，針對(duì)其存在的問題與缺陷，提出新的內(nèi)部控制設(shè)計(jì)方案。 二、內(nèi)部控制的含義內(nèi)部控制的思想在國內(nèi)外都有著非常悠久的歷史，我國早在幾千年前的周朝就開始創(chuàng)立了分級(jí)進(jìn)行控制制度，即九府出納制度以及交互考核制度等多可以看成是內(nèi)部控制的原型。在現(xiàn)代會(huì)計(jì)中真正把內(nèi)部控制引入到會(huì)計(jì)制度中去時(shí)在1929年的美國，美國

38、會(huì)計(jì)協(xié)會(huì)頒布的財(cái)務(wù)會(huì)計(jì)報(bào)告的驗(yàn)證第一次明確的提到內(nèi)部會(huì)計(jì)控制制度。所謂內(nèi)部控制，就是指一個(gè)組織為了實(shí)現(xiàn)其組織的經(jīng)營目標(biāo)，對(duì)其資產(chǎn)的安全保護(hù)的一種體系，也就是保證會(huì)計(jì)信息資料的正確可靠，確保經(jīng)營方針的貫徹執(zhí)行，保證經(jīng)營活動(dòng)的經(jīng)濟(jì)性、效率性和效果性而在單位內(nèi)部采取的自我調(diào)整、約束、規(guī)劃、評(píng)價(jià)和控制的一系列方法、手續(xù)與措施的總稱。通俗的說，內(nèi)部控制就是各級(jí)管理部門為了保護(hù)本單位的財(cái)產(chǎn)的安全和完整,并確保會(huì)計(jì)及數(shù)據(jù)的正確性和可靠性,保證國家的財(cái)經(jīng)紀(jì)律以及本單位的規(guī)章制度能夠得以正確的貫徹和實(shí)行,其利用單位的內(nèi)部分工和內(nèi)部組織的建立而產(chǎn)生的一種相互制約和相互聯(lián)系關(guān)系的制度和體系,以此形成的一套行之有效的

39、控制職能的方法、措施和程序,并且予以規(guī)范化和系統(tǒng)化,使之能夠組成一個(gè)有效的控制機(jī)制。 三、內(nèi)部控制的基本結(jié)構(gòu)就一般情況而言，企業(yè)對(duì)其資金的內(nèi)部控制體系主要分為三個(gè)環(huán)節(jié)，即事前防范、事中控制和事后監(jiān)督。事前防范是指，企業(yè)需要在事情發(fā)生以前建立一套完整且嚴(yán)格的內(nèi)控的規(guī)章制度，這些規(guī)章制度起到對(duì)一定的預(yù)防作用。在企業(yè)進(jìn)行資金管理的過程當(dāng)中，必須進(jìn)行合理的設(shè)置各個(gè)職能部門，同時(shí)要非常明確的規(guī)定出各個(gè)部門的責(zé)任和職責(zé)，使得各個(gè)部門的成員能夠各司其職，最終建立其財(cái)務(wù)控制和職能分離的體系。另外，還必須充分考慮到各個(gè)職能部門的不兼容問題，以求在事前進(jìn)行職能的分離和制衡的要求。最后，企業(yè)還必須建立其一套非常嚴(yán)格

40、的審批制度和審批手續(xù)，并授權(quán)批準(zhǔn)該制度，以此來減少某些不必要開支的發(fā)生。內(nèi)部控制中的事中控制主要體現(xiàn)在保障組織貨幣資金的安全性、完整性、合法性以及效益性資金的安全性等等的控制。其中范圍還要包括現(xiàn)金、銀行存款、其他貨幣資金以及應(yīng)收應(yīng)付票據(jù)的控制。其主要的控制方法有：賬實(shí)盤點(diǎn)控制、庫存限額控制和實(shí)物隔離控制等等。事后監(jiān)督是指在進(jìn)行資金的管理過程中，除了要進(jìn)行事前的防范，在事中進(jìn)行控制環(huán)節(jié)之外，資金還必須進(jìn)行事后的監(jiān)督。也就是在每一個(gè)會(huì)計(jì)期間或者每一項(xiàng)重大的經(jīng)濟(jì)活動(dòng)完成以后，內(nèi)部審計(jì)監(jiān)督部門都必須按照事先制度好的規(guī)章制度和審查的程序進(jìn)行審查，以求及時(shí)的發(fā)現(xiàn)內(nèi)部控制的漏洞和薄弱環(huán)節(jié)；各職能部門也要將本

41、部門在該會(huì)計(jì)期間或該項(xiàng)經(jīng)濟(jì)活動(dòng)之后的資金變動(dòng)狀況的信息及時(shí)地反饋到資金管理部門，及時(shí)發(fā)現(xiàn)資金的籌集與需求量是否一致，資金結(jié)構(gòu)、比例是否與計(jì)劃或預(yù)算相符，產(chǎn)品的賒銷是否嚴(yán)格遵守信用政策，存貨的控制是否與指標(biāo)的一致，人、財(cái)、物的使用是否與計(jì)劃或預(yù)算相符，產(chǎn)品的生產(chǎn)是否根據(jù)計(jì)劃或預(yù)算合理安排等。 四、內(nèi)部控制的作用內(nèi)部控制對(duì)于企業(yè)起著非常重要的作用，其作用主要表現(xiàn)在以下5個(gè)方面：首先，內(nèi)部可能能夠極大的提高會(huì)計(jì)信息資料的完整性、可靠性，企業(yè)的決策層要想在競爭激勵(lì)的市場環(huán)境中對(duì)企業(yè)進(jìn)行管理，那么他們就需要在第一時(shí)間內(nèi)對(duì)市場的信息進(jìn)行掌握和分析，為了保證決策層決策的正確性和有效性，就必須要通過有效的控制

42、手段來盡可能的去提高所獲得信息的完整性和可靠性。所以，建立其一個(gè)穩(wěn)定的內(nèi)部控制系統(tǒng)能夠大大的提高會(huì)計(jì)信息的完整性和可靠性，為企業(yè)決策層提高強(qiáng)大支持。其次，應(yīng)該全力的保證生產(chǎn)和經(jīng)管活動(dòng)有序的進(jìn)行下去，也就是要內(nèi)部控制系統(tǒng)能夠通過并確定各個(gè)職能單位的職責(zé)分工，并且要進(jìn)行各種手續(xù)、制度和檢查監(jiān)督手段等等這樣可以更加有效地控制本組織單位生產(chǎn)和經(jīng)營活動(dòng)的順利進(jìn)行，以此來防止其出現(xiàn)不應(yīng)該的誤差甚至錯(cuò)誤，同時(shí)還能夠及時(shí)的糾正其中的誤差和錯(cuò)誤，并最終保證單位的經(jīng)營目標(biāo)的順利實(shí)現(xiàn)。再次，內(nèi)部控制具有保護(hù)企業(yè)財(cái)產(chǎn)的安全完整的作用，眾所周知，企業(yè)的財(cái)產(chǎn)物資是從事生產(chǎn)經(jīng)營活動(dòng)的最為基礎(chǔ)的物質(zhì)條件。內(nèi)部控制能夠通過適當(dāng)

43、的方法對(duì)企業(yè)流動(dòng)的貨幣資金的收入、支出、結(jié)余以及各項(xiàng)財(cái)產(chǎn)物資的采購、驗(yàn)收、保管、領(lǐng)用、銷售等等的活動(dòng)進(jìn)行監(jiān)控，以此來防止貪污、盜竊、濫用、毀壞等等不法行為的產(chǎn)生，能夠?qū)ζ髽I(yè)的財(cái)產(chǎn)物資起到很好的保護(hù)作用。再次，內(nèi)部控制能夠確保企業(yè)的既定方針政策得以的貫徹和執(zhí)行，企業(yè)的決策層不僅僅需要制定出適合企業(yè)發(fā)展的管理經(jīng)營方針、政策、路線和制度等，還必須要對(duì)這些制度進(jìn)行最終的貫徹和執(zhí)行。內(nèi)部控制就能夠通過審核批準(zhǔn)的辦法，使得企業(yè)高層能夠很容易的監(jiān)督檢查到企業(yè)制定政策、方針、路線以及制度的執(zhí)行情況。另外，內(nèi)部控制還能夠促使企業(yè)管理者和相關(guān)人員執(zhí)行國家的方針、政策在遵守國家法規(guī)紀(jì)律的前提下認(rèn)真貫徹企業(yè)的既定方針

44、。最后，內(nèi)部控制能夠?yàn)樽罱K的審計(jì)工作打下良好的基礎(chǔ)，誠然，審計(jì)監(jiān)督工作需要以真實(shí)可靠的會(huì)計(jì)信息作為其基本的依據(jù)，以此來檢查其中的錯(cuò)誤，并揭露公司財(cái)務(wù)方面存在的弊端，以此來評(píng)價(jià)企業(yè)的經(jīng)濟(jì)責(zé)任和企業(yè)的經(jīng)濟(jì)效益，只有具備了健全的內(nèi)部控制制度，才能夠最終保證會(huì)計(jì)信息的準(zhǔn)確性，公司財(cái)務(wù)相關(guān)資料的真實(shí)有效性也才能夠?yàn)楹罄m(xù)的審計(jì)工作提供一個(gè)較為良好的基礎(chǔ)?？偟恼f來，一個(gè)良好的內(nèi)部控制系統(tǒng)能夠非常有效的防止企業(yè)內(nèi)部資源的浪費(fèi)情況，還能夠找出其中的錯(cuò)誤，以此來提高企業(yè)的生產(chǎn)、經(jīng)營以及管理的效率，同時(shí)還能夠大大的降低企業(yè)的各項(xiàng)成本和費(fèi)用，提高企業(yè)經(jīng)濟(jì)效益和企業(yè)的核心競爭力。 結(jié)論科學(xué)、有效的內(nèi)部會(huì)計(jì)控制，對(duì)于規(guī)范

45、中小企業(yè)會(huì)計(jì)核算行為、改善中小企業(yè)經(jīng)營管理和增強(qiáng)競爭優(yōu)勢(shì)有著極為重要的意義，針對(duì)我國中小企業(yè)內(nèi)部會(huì)計(jì)控制普遍存在的問題，適時(shí)強(qiáng)化中小企業(yè)內(nèi)部會(huì)計(jì)控制以建立有效的內(nèi)部控制，是一項(xiàng)亟待解決的重要課題。 The one Fujian Energy Group Limited company sales and payment status analysis( a ) the Fujian Energy Group Limited company brief introductionFujian province energy group limited liability company ( ref

46、erred to as the Fujian energy group ) is the Fujian provincial state-owned enterprise group. In 2009December by the Fujian provincial coal industry (Group ) limited liability companies and building materials in Fujian province ( Holdings ) limited liability company reorganization established. The re

47、gistered capital of 4000000000 yuan, the end of 2011with total assets of 36920000000 yuan, employees about 30000 people. In the2011Fujian top 100 enterprises in thirteenth, and entered the Chinese enterprise 500strong cavalcade.( two) the Fujian Energy Group Limited company sales and payment statusA

48、s of December 31, 2009, Fujian Energy Group Limited company account receivable reached 73270000 yuan, accounting for the companys total assets of54%, company sales revenue in 2009compared with 2008, increase rate is 12.3%, but the accounts receivable growth rate has exceeded 21%, indicating a year,

49、with the companys increased sales, accounts receivable ratio showed a significantly increasing trend.Fujian energy group company limited to operate a variety of products, and sales channels, is not the same, such as directly to the supermarket supply, wholesale to retail stores, through their own sa

50、les store the image of direct sales to customers. Large customer sales, and sales of customer assets, credit situation is different, the decision of the Fujian Energy Group Limited company cannot adopt a unified sales mode. In view of these complex sales, Fujian Energy Group Company Limited mainly b

51、y the following two sales model:1 cash sales:Customer and sales personnel, to confirm the purchase of items, agreed later issued orders, and customers will be deposited in the bank accounts of the company developed, accounting personnel inquiries correctly, inform the sales department issued sales o

52、rders, warehousing department according to the sales order delivery. This after the first of goods sales, mainly for small wholesalers or store sales.2 credit sales:Because of the competition pressure, the company had to use credit policy, to credit to maintain the companys market competitiveness. I

53、n this mode, the company in accordance with the established credit criteria determine which customers can provide credit, and credit credit. The credit period, the company confirmed sales revenue and account receivable, credit period, the sales person liability reminders to customers.In two, the mai

54、n sales and receivables internal control deficiencies and problemsThrough the analysis of Fujian Energy Group Company Limited sales model and business process, can see Fujian Energy Group Company Limited has some problems, especially the sales department and finance department information from finan

55、cial sector, in the sales process more than passive recipients of information from the sales department, sales department and not on the implementation of the corresponding supervision and control. If the sales department can not timely actual sales and related sales documents transmitted to the fin

56、ancial sector, the financial sector not to have occurred to correctly handle economic matters, but also less clearly related stock inventory, accounts receivable and payable amount, only in the end of the year checking accounts and inventory, to expose problems.Fujian Energy Group Company Limited sa

57、les and account receivable internal control also have other problems, such as a contract for the sale of improper management, some sales operations performed and not signed a contract of sale, or have signed the sales contract is not standard, which is not conducive to the later days sales outstandi

58、ng, or should the company creditors rights legal disputes, due to the lack of relevant original documents and at a disadvantage. Although the company set up a credit department, but not according to the Fujian Energy Group Limited companys actual situation to develop a reasonable credit policy, so t

59、he sales department and can not be independently determined can credit customers, as well as for different customer credit line is a number. In addition, in the sales and payment of the business process, the company in all aspects of the lack of the corresponding control system.In three, Fujian Ener

60、gy Group Limited company sales and payment control and the cause analysis( a ) The management idea backwardness, lack of risk consciousnessThe current situation, Fujian Energy Group Company Limited in the accounts receivable problems of insufficient understanding of the phenomenon, often the enterpr