销售与收款内部控制的几点管理思路

Managing Methods of Internal Control on Sales and Receivables

企业为保证生产经营有效进行,根据不相容职位相分离的原则,制订了相关的内部控制制度,其中销售与收款内部控制是重要的组成部分。在现代企业的实际工作中,针对内部控制的固有限制,在制订销售与收款的内部控制制度时,提出有效的内部控制制度,可提高企业的经济效益,促进企业良好发展。

The Controls on sales and receivables are the key parts of an effective internal control system, which insure an effective and efficient management on enterprises. Several managing methods are discussed to build an effective control system to control sales and receivables, which can increase economic benefits of enterprises and promote their development.