浅谈销货业务的内部控制

Brief Introduction On the Internal Control of Sales

销货业务的真实完整,直接影晌着企业利润的形成,关系到企业与各方利益的分配关系,因此,销货业务内部控制的建立健全,有利于确保经营管理活动的合法有效。本文从销货业务内部控制目标与环境,销货业务内部控制完整性、安全性和效益性几方面来探讨销货业务内部控制的主要内容。

The integrity and truthfulness of sale business is directly related t o the profit of enterprise and the relations between the interests of enterprise and its all sides.The establishment of the internal control system of sale busi ness ensures the legality and efficacy of enterprise's management and administra tion.This paper leals with the main content of internal sale control system from perspectives of the goal and environment of internal sale control,and the intey rity safety and cfficiency of internal sale control.