企业的内部控制越来越受到管理层的重视,但是大部分企业仍存在内部控制缺失或者失控的现象,尤其是销售及应收账款的内部控制。目前涉及销货业务的企业为争夺市场份额、管理者为了经营成果、销售人员为了销售业绩利用各种手段进行销售。其中,赊销带来的应收账款的回收就是企业一大难题,因为销售及应收账款内部控制缺失导致破产的企业比比皆是,文章目的在于通过案例探究如何做好销售及应收账款的内部控制,使企业最大限度地避免坏账和呆账。 The internal control of the enterprise is paid more and more attention by the management. However, most enterprises still lack or lose control of the internal control, especially the internal control of sales and accounts receivable. Currently involved in sales business for market share, managers for business results, sales staff for sales performance using various means of sales. Among them, the credit receivable accounts receivable recovery is a major problem for enterprises, because the lack of control of sales and accounts receivable led to bankruptcy of enterprises abound, the article aims to explore how to do a good job through sales and receivables Internal control, so that enterprises to maximize the avoidance of bad debts and bad debts.