商贸企业主要业务活动关键控制点的实证分析——以GZ烟草进出口公司购销活动为例

An Empirical Analysis of the Key Control Points About the Main Business Activities to Business Enterprise——Taking the purchase and sale activity of CTIEC GZ as an example

商贸企业是从事流通领域各种购销活动的企业,在组织形式上具有多样性,不同行业与企业业务活动不同,业务流程各异,从而业务活动关键控制点也不相同。因而研究如何有效对商贸企业主要经济活动实施内部控制成为主要课题,本文从阐述商贸企业的业务特点、商贸企业主要业务活动关键点及与内部控制关系分析入手,以GZ烟草进出口公司为例,实证剖析了商贸企业几个主要业务关键环节与关键点的控制。

Business enterprise is the enterprise which is engaged in the circulation of various marketing activities and the organization form is diverse. The different industries have the different enterprise activities and the different business process so that the critical control point of business activity is not the same. How to implement the internal control of business enterprise in the main economic activities, This article expounds the business characteristics of business enter- prises, which analyzes the key point of business activity in business enterprise and the relationship with internal control. Taking CTIEC GZ as an example, this article analyzes the main key link of business enterprise and the key point of control.