【正文】 第五學(xué)期第 19周答辯日期 第六學(xué)期第 12周 四、主要參考文獻(xiàn)、資料、設(shè)備和實(shí)習(xí)地點(diǎn)及翻譯工作量： 參考文獻(xiàn)：1. 李鳳鳴主編， 《會(huì)計(jì)制度設(shè)計(jì)》第二版。二、設(shè)計(jì)要求（工作量、內(nèi)容）：（一）設(shè)計(jì)說(shuō)明書(shū)。包括設(shè)計(jì)思想；設(shè)計(jì)過(guò)程簡(jiǎn)要總結(jié)；設(shè)計(jì)的特殊適用范圍1．公司（企業(yè)）基本情況及組織機(jī)構(gòu)設(shè)置；2．公司（企業(yè)）原有銷售與收款控制制度；3．公司（企業(yè)）原有銷售與收款控制制度存在的問(wèn)題；4．對(duì)公司（企業(yè)）原有銷售與收款控制制度的建議和補(bǔ)充。中國(guó)財(cái)政經(jīng)濟(jì)出版社，2022 年。指導(dǎo)教師簽字 教研室主任簽字 主管系領(lǐng)導(dǎo)簽字年 月 日 年 月 日 年 月 日注：本任務(wù)書(shū)要求一式兩份，一份系部留存，一份報(bào)教務(wù)處實(shí)踐教學(xué)科。中小民營(yíng)企業(yè)發(fā)展的過(guò)程中往往更重視銷售業(yè)績(jī),而忽略了銷售與收款環(huán)節(jié)的整體內(nèi)部控制,尤其是最近幾年信用方式的普遍應(yīng)用,導(dǎo)致企業(yè)的經(jīng)營(yíng)性風(fēng)險(xiǎn)日益增大,中小民營(yíng)企業(yè)在經(jīng)營(yíng)管理中面臨的最大問(wèn)題就是凈利潤(rùn)大幅下降及資金供應(yīng)不足,在這種新的市場(chǎng)環(huán)境下,企業(yè)只有建立安全、有效的銷售與收款系統(tǒng),才能順利完成價(jià)值實(shí)現(xiàn)過(guò)程,實(shí)現(xiàn)價(jià)值增值。關(guān)鍵字：銷售 收款 內(nèi)部控制4AbstractInternal control system is a of modern business management important ponent, is the enterprise interior various forms of management control. Enterprises to survive and develop, to the pursuit of profit maximization as the goal, we must build strong internal control system, to ensure the economic activity of the enterprise according to a certain order to run, to be able to adjust and prevent wrong correct fraud, can ego is restricted or reduce unnecessary economic loss, improve the overall efficiency of enterprises. Sales and receivables is to decide the enterprise performance management is one of the main business areas, it directly decides or influences the capital of the enterprise efficiency and profit level. Small and mediumsized private enterprises in the development process have tended to focus on sales performance, while ignoring the sales and payment of link in the overall internal control, especially in last few years credit widespread application, causes the enterprise the management risk increases day by day, small and mediumsized private enterprises in the management of the biggest problem is the profit drops considerably and money supply inadequate, in the new market environment, enterprises only create safe, effective sales and payment system, to finish the realization process of the value, realize value rise in value. Based on sales and receivables link internal control basic principle, discussed Lanzhou to the nine hundred and niy rose industry limited pany sales and payment of relevant problems in the internal control. This article first introduces the original pany sales and payment of internal control system, then find out the pany sales and account receivable internal control system existence question and the insufficiency. Finally, put forward Lanzhou to the nine hundred and niy rose industry limited pany sales and payment of internal control improvement.Keywords: sales receivables internal control5目 錄第一部分：設(shè)計(jì)說(shuō)明書(shū) ........................................................1一、公司概況 ...............................................................1 ...............................................................1 ...........................................................1二、公司原有銷售與收款控制制度 .............................................3 ...........................................3 .......................................................3 .........................................3 .....................................................4 .............................................4 ...................................................4 ...............................................5 ...............................................6 ...........................................................7 ..........................................8三、原有銷售與收款控制制度存在的問(wèn)題 .......................................8四、建議與補(bǔ)充 .............................................................8第二部分：設(shè)計(jì)內(nèi)容 .........................................................11 ..........................................11 ......................................................11 ........................................11 ....................................................12 ............................................12 ..............................................13 ..................................................13 ..................................................14 ..............................................15 .........................................................16致謝 ..................................................