摘要:對于一個生產(chǎn)制造企業(yè)來說，銷售與收款業(yè)務(wù)決定了企業(yè)的生死存亡。交易不僅只是“一手交錢一手交貨”的模式，如何選擇銷售的模式和收款的方式就顯得更為重要，其直接的作用就是能提高商品銷售之后收款的成功率，減少壞賬損失的比例以此來提高企業(yè)的經(jīng)濟效益，遠離財務(wù)危機。所以說，在銷售與收款這一環(huán)節(jié)上的內(nèi)部控制就顯得至關(guān)重要。如何從銷售業(yè)務(wù)開始到收款業(yè)務(wù)結(jié)束這整個過程中都實行切實有效的內(nèi)部控制制度，能對公司的管理水平的提升，經(jīng)濟效益的提高乃至市場競爭力的提升都會有良好的促進作用。

　　　本文采用定性與定量相結(jié)合、案例分析、比較分析等研究方法，以江蘇萬寶橋梁公司為研究對象，介紹企業(yè)銷售與收款業(yè)務(wù)內(nèi)部控制的現(xiàn)狀，并對其銷售與收款業(yè)務(wù)內(nèi)部控制存在問題進行分析。在學(xué)者們研究的基礎(chǔ)上，通過對財務(wù)數(shù)據(jù)的比較分析，提出合理加強銷售與收款業(yè)務(wù)內(nèi)部控制的相關(guān)措施，并對其未來發(fā)展提出了相關(guān)認識與看法。

關(guān)鍵詞 銷售與收款；內(nèi)部控制；信用政策

Abstract:For a manufacturing company, sales and receivables decide its operating conditions. Because of the way of transaction have changed, company’s selling goods and getting payment are no longer at the same time. It becomes more and more important for a company that how to chose suitable methods of sales and receivables to increase success rate of receivables and decrease the bad debt losses. The main point of mentioned above is to improve company’s financial situation and make them away from financial crisis. It is to say that the internal control in sales and receivables is very crucial. With effective internal control system from selling goods to getting payment, company’s management level can be improved and financial situation will be getting better; even its market competitiveness is able to increase through the progress.

　　　With qualitative and quantitative combination, case analysis, comparative analysis, etc. focusing on Jiangsu WABO Bridge’s Components CO., LTD, introduce the current situation of sales and receivables internal control in this companies, and analyze the problems of sales and receivables internal control they have. Base on scholars' research, with comparative analysis of financial data, put forward measures of strengthen the sales and receivables internal control and its future development.

Keywords  Sales and receivables  Internal control  Credit