一、建立企业销售业务内部控制制度的理论依据2008年6月28日,国家财政部、证监会、审计署、银监会、保监会联合发布了我国首部《企业内部控制基本规范》,要求于2009年7月1日首先在上市公司实施。这是我国继实施与国际接轨的企业会计准则 I. Establishment of the theoretical basis for the internal control system of the sales business On June 28, 2008, the Ministry of Finance, the China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Norms for Internal Control of Enterprises” in China and requested that in July 2009 On the 1st of January the first implementation of the listed company. This is our country following the implementation of the international standards of accounting standards