销售收入是企业一项重要的财务指标。在第二轮承包中,企业销售收入仍不失为重点考核对象。但由于承包制的备项配套措施不尽完善,部分企业将发出商品和应收货款作为销售收入,造成财政虚收、信用膨胀的问题亟需引起重视。据对太原北营地区12户工业企业应收销货款的调查统计,1990年这些企业应收销货款达 Sales revenue is an important financial indicator of a company. In the second round of contracting, corporate sales revenue is still the focus of assessment. However, due to the imperfect supporting measures of the contracting system, some enterprises will issue commodities and receivables as sales income, causing the problem of financial misconceived and credit expansion to require attention. According to the survey statistics on the accounts receivable of 12 industrial enterprises in the Beiying area of ​​Taiyuan, these enterprises received and paid for goods in 1990.