试论销售收款内部控制制度的构建

建立销售收款内部控制制度是当前我国企业面临的一项紧迫任务,也是有效扼制商业贿赂的重要手段。本文结合业务风险定位控制目标,从组织结构的设置入手,在划清职能,明确职责的基础上,以不相容职务分离和授权审批机制的原则为指导,设计业务流程及关键控制点;同时,从内外部环境的优化方面探讨了制度实施的环境因素。

Preliminary Discussion on the Construction of Internal Control System for Sales and Money Collection

One of the urgent tasks that China's enterprises now face is to construct the internal control system for sales and money collection, which is also an important means to effectively prevent the trade bribery. Starting from the establishment of organizational structure, based on the distinction of functions and clarification of duties, guided by the principle of incompatible work separated and authorized approval system, this article combines the control goal of orienting the business risk and then conceives of the work flow and the key controlling point. In addition, this article also points out the measures to guarantee the implementation-the technology improvement of information communication and the well-established internal audit system. Finally, this article probes into the environmental factors for the implementation of the system from optimizing both internal and external environments.