摘 要
内部控制是企业进行生产、经营、销售管理的重要手段。近年来，全球经济危
机的发生，导致大批著名企业倒闭，内部控制再次引起了国内外各界的关注，并引
发了有关内部控制的进一步研究和探索。目前国内最新、最科学的内部控制理论出
自 2008 年我国五部委联合颁布的《企业内部控制基本规范》，其将风险管理融入内
部控制中，企业通过识别实现企业目标过程中可能面临的风险，并进行风险应对，
使企业内部控制更加具体，更具有针对性。
本文采用规范研究与实证研究相结合的方法，以《企业内部控制基本规范》为
基础，结合我国内部控制相关规定，对中信戴卡公司销售环节内部控制问题进行了
较为系统的研究。首先，本文阐述了选题的背景及研究的意义，分析了内部控制发
展的五个阶段和国内外研究成果。其次，阐释了《企业内部控制基本规范》的基本
理论及其内部控制规范的五个要素，它们的关系是一个相互联系的整体，贯穿于企
业的整个生产经营过程之中。随后以《企业内部控制基本规范》理论为依据，在对
中信戴卡公司销售环节内部控制现状及问题进行深入分析的基础上，从五要素角度
出发， 构建了戴卡公司销售环节内部控制框架，并对构建过程中需要解决的主要问
题及方法进行了阐述，同时提出了该内部控制框架的实施保障。论文的研究结论对
于类似企业实施销售环节的内部控制具有借鉴意义。
关键词：中信戴卡公司；销售环节；内部控制；实施保障
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Abstract
Internal control is the important means for enterprises to manage their production,
operation and marketing. In recent years, the world has been suffering from the economic
crisis and large numbers of prominent enterprises collapsed. As a result, the internal
control has once again gained international attention , further study and exploration of
internal control have been triggered. The latest and most scientific internal control theory
so far comes from Basic Standard for Enterprise Internal Control, which adds risk
management to internal control. Enterprises can respond to the possible risks identified in
the process of realizing their business goals, thus make the enterprise internal control
more specific and targeted.
Based on standardized research as well as positive research approach, according to
Basic Standard for Enterprise Internal Control and relevant regulations of internal
control, this paper, which is more systematical studies , discusses the internal control
problems in sales process of CITIC Dicastal Co. Ltd. The first part of this paper explains
the background and significance of topic and analyzes the five stages in the development
of internal control and the research findings of domestic and foreign experts. The second
part illustrates the basic theories in Basic Standard for Enterprise Internal Control and
the five elements of internal control. It shows that they are interrelated parts of one
system, which penetrates the entire production and operation process. Later,with the
Basic Standard as its theoretical basis, based on the internal control status and problems
in sales process of CITIC Dicastal Co. Ltd, proceeding with the five elements, this paper
builds the framework of internal control in sales process of the company, elaborates on
the methods and major problems solved during construction process and proposes the
implementing guarantee of the framework of internal control. The results of this paper
have reference significance for the internal control in sales process of similar enterprises.
Keywords: CITIC DICASTAL co. Ltd; Sale process; Internal control;Implementing
guarantee