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在港口企业内部,建立健全有效的应收账款内部控制收入是企业利润的源泉,也是企业现金流得以持续流动的保障,如何通过内部控制制度建设,达到加强收入管理,防范收费环节可能出现的风险,建立完善的收入内部控制制度是关键。现结合公司内部控制流程的编制,谈一下港口件杂货装卸业务收入内部控制制度(以下简称“收入内控制度”)建立涉及要素的一些认识。
In the port enterprises, the establishment of a sound and effective internal control of receivables revenue is the source of corporate profits, corporate cash flow is also a continuous flow of protection, how to build the system of internal control, to strengthen revenue management, prevent pay links may arise Risk, the establishment of a sound internal control system of income is the key. In connection with the compilation of the internal control procedures of the Company, we will now talk about the internal control system for the handling of port groceries handling (hereinafter referred to as “the system of internal control of revenue”) for some elements of the establishment.