在经济高速发展、资本市场持续向好环境下,我国企业数量持续增长。然而,随着监管要求日益严格,部分企业在经营和治理方面仍存在规范性不足、治理手段不完善、内部控制质量不高等问题。为实现企业高质量发展,应加强内部控制建设。其中,销售与收款业务是企业运营关键,也是风险较高环节。本文从乳品企业销售与收款业务流程角度,探讨其内部控制。

In the context of rapid economic development and a continuously improving capital market environment, the number of enterprises in our country has been steadily increasing. However, with the increasingly strict regulatory requirements, some enterprises still face issues such as insufficient standardization in operations and governance, imperfect governance measures, and low quality of internal control. To achieve high-quality development of enterprises, it is necessary to strengthen the construction of internal control. Among them, the sales and receipt business is a key part of enterprise operation and also a link with higher risk. This paper discussed the internal control from the perspective of the business process of sales and receipt in dairy product enterprises.