我国销售与收款环节内部控制研究综述

Review of Research on Internal Control on Procedure of Sale and Collection

销售与收款作为企业的核心环节,在企业的内部控制管理中应当尤为严格.近年来我国有关销售与收款环节内部控制的文献研究,从理论研究和实践研究两方面进行了综述,研究结论认为我国销售与收款环节内部控制的研究相对较少,并且应当有针对性的进行分类研究.

The procedures of sale and collection, the key procedures in an enterprise, should be managed strictly in the internal management of an enterprise. Reviewing the theoretical and practical research on the procedures of sales and collection of the internal management of an enterprise reveals that the research on this topic is relatively poor and further research should be conducted by classification.