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题目： 关于广州粤之宝汽车销售服务有限公司

学生姓名： 黄丹琪 专业班级： B12会计学9班 指导教师： 李松 企业导师： 唐萍 二级学院： 财经学院

销售收款环节内部控制的调研报告

学号： 1204072411

2015年11月

关于广州粤之宝汽车销售服务有限公司销售收款环节内部控制的调研报告

关于广州粤之宝汽车销售服务有限公司销售收款环节内部控制的

调研报告

摘要

销售是一家企业的主要经济收入，如果控制不当或者管理制度不严谨，便会造成收入减少或者是流向不明的情况，是一家企业迅速发展的重中之重，为了提高企业的经济效益，企业必须建立一套科学、合理的销售管理制度。而应收账款作为企业的一向不明显的支配资产，也是很有必要重视的，一家商业企业就必须懂得充分利用资源，而应收账款就是我们不可忽视的资源，如果漠视它，企业就会有一笔不小的资产受到挤压，如果收款不及时就会造成企业资金流动困难，是极度不利于企业的长期发展的，所以，对于应收账款我们也需要设置一套高效、合理的收款制度。

本人是广东粤宝集团旗下花都分公司广州粤之宝汽车销售服务有限公司的财务实习生，该公司是一家主营汽车销售和售后服务的私营公司，所以我便以广州粤之宝公司为调研对象。通过对广州粤之宝公司的了解和调查，发现汽车公司在汽车销售和收款方面并不是那么的顺利，销售收入一直都有所增长，但是由于现今关于汽车的销售和收款环节内部控制方面的信息并不如想象中完善，也正正体现了该行业的发展潜力，倘若能好好研发，成功的内部会计控制制度必定会带领企业更上一层楼。

关键词：汽车销售；应收账款；调研

关于广州粤之宝汽车销售服务有限公司销售收款环节内部控制的调研报告

ABOUT GUANGZHOU YUEZHIBAO TREASURE AUTOMOBILE SALES AND SERVICE CO., LTD SALES AND PAYMENT LINK OF INTERNAL CONTROL

STUDY

ABSTRACT

Sale is an enterprise's main economic income, if improper control or strict management system, and will cause less income or goes is the case, is the key of the enterprise rapid development, in order to improve the economic benefit of enterprise, the enterprise must establish a set of scientific and reasonable sales management system. And accounts receivable as an enterprise has not obvious at the mercy of the assets, also is very be necessary to pay attention to, a business enterprise must know the full use of resources, and the resources of the accounts receivable is that we can not be ignored, if not, it will have a lot of assets to be squeezed, if payment is not timely will cause the enterprise cash flow difficulties, is extremely disadvantageous to the long-term development of the enterprise, therefore, to accounts receivable and we also need to set up a set of efficient and reasonable payment system.

I am Guangdong Branch Corp., Huadu Guangzhou treasure automobile sales and service co., LTD. Of Guangdong financial intern, the company is a professional automobile sales and service of private company, so I was in Guangzhou treasure of the company as the research object. Through the understanding of the Guangzhou treasure of the company and survey, found that car companies in auto sales and payment is not so smooth, sales revenue has been increased, but since today about car sales and payment link of internal control information is not as imagined, is also embodies the development potential of the industry, if can have a good research and development, the success of the internal accounting control system is